Officers, council, and committees and admissions since 1942

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Officers, council, and committees and admissions since 1942 Officers, council, and committees and admissions since 1942

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AMERICAN INSTITUTE OF ACCOUNTANTS

1943

Officers, Council, and Committees and

Admissions since 1942

13 EAST 41st STREET, NEW YORK 17, N. Y.

Copyright 1944

by the

American Institute of Accountants

Introductory Note

Council of the American Institute of Accountants resolved that the customary yearbook be omitted for the fiscal year 1943-1944. Therefore, lists of officers, council, committees, state boards of accountancy, and Advisory Council of State Society Presidents, as well as a list of members and associates admitted since the appearance of the 1942 yearbook last spring are published herein. The committee reports normally published in the yearbook have recently been issued in pamphlet form. The decision to omit one issue of the yearbook is based on the desire to conserve paper and manpower. The 1943-1944 edition of the yearbook will be published in the fall of 1944.

John L. Carey, Secretary13 E. 41st Street, New YorkJanuary 25, 1944

AMERICAN INSTITUTE OF ACCOUNTANTS

OfficersPresident, Victor H. Stempf...............................................80 Maiden Lane, New York 7, N. Y.

George D. Bailey.................................. 2000 Buhl Bldg., Detroit 26, Mich.J. A. Phillips........ 20th floor, Second National Bank Bldg., Houston, Texas

Treasurer, Samuel J. Broad......................................................... 70 Pine St., New York 5, N. Y.Secretary, John L. Carey...........................................................13 E. 41st St., New York 17, N. Y.

Frederick F. Alford .. Walter L. Bradley. .. Percival F. Brundage. James A. Councilor..Dixon Fagerberg........Stanley G. H. Fitch. .Julian A. Hawk........Joseph J. Klein..........Edward A. Kracke. . . Frank Wilbur Main. J. Arthur Marvin .... J. Leonard Penny. ...Dick D. Quin............Harold W. Scott........Arthur C.. Upleger. .. Edwin H. Wagner, Sr

Members of CouncilFor Three Years

...................... Merchants Cold Storage Bldg., Dallas, Texas................ 319 Chamber of Commerce Bldg., Buffalo, N. Y.

.............................................. 56 Pine St., New York 5, N. Y............................................Tower Bldg., Washington, D. C.

.................................................... Luhrs Bldg., Phoenix, Ariz.

.................................................1 Federal St., Boston 10, Mass................................. 1127 Third National Bldg., Dayton, O....................................... 60 East 42nd St., New York, N. Y............................................. 67 Broad St., New York 4, N. Y........................... First National Bank Bldg., Pittsburgh, Pa..............................................100 Broadway, New York, N. Y............................................. 105 W. Adams St., Chicago, Ill........................................515 Lampton Bldg., Jackson, Miss...............................1601 National Bank Bldg., Detroit, Mich................................507 Service Mutual Bldg., Waco, Texas....................................... 1218 Arcade Bldg., St. Louis, Mo.

For Two YearsArthur L. Baldwin............................................ 702 Railway Exchange Bldg., Denver, Colo.Parry Barnes...............................................................................21 W. 10th St., Kansas City, Mo.Fred J. Duncombe...........................................................1730 First Nat’l Bank Bldg., Chicago, Ill.Ernest H. Fletcher...................................................................3110 Book Tower, Detroit, Mich.Russell C. Harrington...................................... 1702 Industrial Trust Bldg., Providence, R. I.Charles W. Hatter.......................................1901 First National Bank Bldg., Baltimore, Md.J. William Hope...........................................................................886 Main St., Bridgeport, Conn.Harry R. Howell............................................................................. .Box 1191, Charleston, W. Va.Wm. M. Madden........................................................1146 Consolidated Bldg., Indianapolis, Ind.Warren W. Nissley.......................................................................1 Cedar St., New York, N. Y.Hilary H. Osborn...................................................407 American Trust Bldg., Nashville, Tenn.Fred J. Peterson.......................................................1036 Des Moines Bldg., Des Moines, IowaJ. B. Scholefield.......................................................................210 W. 7th St., Los Angeles, Calif.Homer N. Sweet...........................................................................80 Federal St., Boston 10, Mass.Earl A. Waldo.......................................... 1023 Northwestern Bank Bldg., Minneapolis, Minn.Albert J. Watson.......................................................... 1550 Russ Bldg., San Francisco 4, Calif.

For One YearFrank Ahlforth...............................................................................1 N. LaSalle St., Chicago, Ill.T. Coleman Andrews...................................................................American Bldg., Richmond, Va.Homer L. Dalton.............................................................1909 Ohio Bank Bldg., Toledo 4, OhioCarl E. Dietze.......................................................... 213 W. Wisconsin Ave., Milwaukee, Wis.Thornton G. Douglas................ . ..................................530 W. 6th St., Los Angeles 14, Calif.A. Karl Fischer.............................................................. 2101 Packard Bldg., Philadelphia 2, Pa.Brooks Geoghegan.............................................................Bankers Insurance Bldg., Macon, Ga.William A. Hifner, Jr................................................................ 145 E. High St., Lexington, Ky.Theodore Krohn.................................................................................9 Clinton St., Newark, N. J.George R. Poole.......................................................................Capitol Club Bldg., Raleigh, N. C.

1

Vice-Presidents

2 Officers, Council, and Committees

Edward S. Rittler.......................Commander J. Harold StewartClarence L. Turner.................Ross T. Warner............................Rodney D. White.......................Edward B. Wilcox.......................

500 Audubon Bldg., New Orleans, La.................... 50 State St., Boston, Mass..1530 Chestnut St., Philadelphia, Pa. . 1603 Philtower Bldg., Tulsa 3, Okla. . . . .1120 White Bldg., Seattle, Wash. ... .125 W. Madison St., Chicago, Ill.

Ex-OfficioClem W. Collins....................... ............................. 333 First National Bank Bldg., Denver, Colo.Charles B. Couchman..................................................................120 Broadway, New York, N. Y.John F. Forbes..................................................................510 Crocker Bldg., San Francisco, Calif.Frederick H. Hurdman....................................................... 350 Madison Ave., New York, N. Y.Commander Norman Loyall McLaren

Room 310, International Bldg., 630 Fifth Ave., New York, N. Y.Robert H. Montgomery............................................................ .1 East 44th St., New York, N. Y.Carl H. Nau..............................................................................1220 E. 114th St., Cleveland, OhioJohn B. Niven.......................................................................... 80 Maiden Lane, New York, N. Y.George S. Olive.................................... 528 Chamber of Commerce Bldg., Indianapolis 4, Ind.C. Oliver Wellington.................................................................. Ill Broadway, New York, N. Y.William H. West...........................................................................40 Rector St., New York, N. Y.

Board of ExaminersFor Three Years

Harold R. Caffyn................................................................. 350 Madison Ave., New York, N. Y.Henry E. Mendes................. .....................................................80 Maiden Lane, New York 7, N. Y.Norman E. Webster...................................................................... 50 Broadway, New York, N. Y.

For Two YearsRoy Andreae.......................................................................................33 N. LaSalle St., Chicago, Ill.Kenneth M. Montgomery..........................................................67 Wall St., New York, N. Y.Raymond E. North......................................................................... 67 Broad St., New York 4, N. Y.

Robert P. Briggs J. William Hope George E. Perrin

Victor H. Stempf, chairmanGeorge D. Bailey.................J. A. Phillips..........................Samuel J. Broad.....................Percival F. Brundage..........Stanley G. H. Fitch.............Edward A. Kracke...............Robert H. Montgomery ....George S. Olive.....................C. Oliver Wellington.........Edward B. Wilcox...............

For One Year.............203 State Savings Bank Bldg., Ann Arbor, Mich............................... .............886 Main St., Bridgeport, Conn.......................... 203 Southeastern Bldg., Greensboro, N. C.

Committees

Executive Committee

.................................... 80 Maiden Lane, New York 7, N. Y.

........................................ 2000 Buhl Bldg., Detroit 26, Mich..20th floor, Second National Bank Bldg., Houston, Texas.................................................70 Pine St., New York 5, N. Y................................................56 Pine St., New York 5, N. Y..................................................1 Federal St., Boston 10, Mass..............................................67 Broad St., New York 4, N. Y............................................1 East 44th St., New York, N. Y....528 Chamber of Commerce Bldg., Indianapolis 4, Ind..............................................111 Broadway, New York, N. Y........................................... 125 W. Madison St., Chicago, Ill.

Committee on Nominations

George S. Olive...................................... 528 Chamber of Commerce Bldg., Indianapolis 4, Ind.Carl E. Dietze................................................................213 W. Wisconsin Ave., Milwaukee, Wis.Roy Andreae....................................................................................... 33 N. LaSalle St., Chicago, Ill.I. Russell Bush................................ ........................................1421 Chestnut St., Philadelphia, Pa.Hal Canary................................................................919 Commerce Title Bldg., Memphis, Tenn.E. Ober Pride........................................................................................... 40 Central St., Boston, Mass.T. Dwight Williams.........................................2220 First National Bldg., Oklahoma City, Okla.

Committees 3

Committee on Professional EthicsJoseph J. Klein, chairman..................................................... 60 East 42nd St., New York, N. Y.Frederick H. Hurdman....................................................... 350 Madison Ave., New York, N. Y.Homer N. Sweet........................................................................... 80 Federal St., Boston 10, Mass.Edwin H. Wagner........................................................................1218 Arcade Bldg., St. Louis, Mo.Ross T. Warner...................................... ............................. .. .1603 Philtower Bldg., Tulsa 3, Okla.

Committee on Accountants’ Liability and Liability Insurance

Norman J. Lenhart, chairman..................................................... 90 Broad St., New York 4, N. Y.Saul Levy................................................................................................. 1 Wall St., New York, N. Y.Harold B. Simpson....................................................................70 Pine St., New York 5, N. Y.

Committee on Accounting Machinery

J. Andrew Crafts, chairman............................................... 15 East 41st St., New York 17, N. Y.Francis R. Brodie.................................................................. 528 Dwight Bldg., Kansas City, Mo.A. Kassander...................................................................................90 Broad St., New York 4, N. Y.Edward Q. Kruchten......................................................................105 S. LaSalle St., Chicago, Ill.Edward G. Sommer...............................................906 Kentucky Home Life Bldg., Louisville, Ky.

Committee on Accounting Procedure

Walter A. Staub, chairman....................................................... 90 Broad St., New York 4, N. Y.George D. Bailey........................................................................2000 Buhl Bldg., Detroit 26, Mich.William H. Bell............................................................................ 67 Broad St., New York 4, N. Y.Archibald Bowman............................................................................ 70 Pine St., New York 5, N. Y.George Cochrane......................................................... 18th floor, 49 Wall St., New York 5, N. Y.Charles B. Couchman..................................................................120 Broadway, New York, N. Y.William D. Cranstoun......................................................... 350 Madison Ave., New York, N. Y.Stephen Gilman................................................................3411 S. Michigan Ave., Chicago 16, Ill.Anson Herrick.........................................403 Merchants Exchange Bldg., San Francisco, Calif.Henry A. Horne.............................................................................. 50 Broadway, New York, N. Y.Paul K. Knight...................................................................................67 Wall St., New York, N. Y.George O. May................................................................................... 56 Pine St., New York 5, N. Y.Warren W. Nissley..........................................................................1 Cedar St., New York, N. Y.William A. Paton..................................................................106 Tappan Hall, Ann Arbor, Mich.Maurice E. Peloubet...................................................................... 25 Broadway, New York, N. Y.Hiram T. Scovill.......................................................................... 217 Commerce Bldg., Urbana, Ill.Jackson W. Smart............................................................................... 111 W. Monroe St., Chicago, Ill.Maurice H. Stans........................................................................2626, 1 N. LaSalle St., Chicago, Ill.Charles H. Towns.......................................................................... 80 Broad St., New York 4, N. Y.Russell S. Willcox........................................................... Ohio State University, Columbus, OhioJohn H. Zebley, Jr..................................................................... 1530 Chestnut St., Philadelphia, Pa.

Committee on Accounting under State Highway Construction Contracts

J. R. Nelson, chairmanK. J. Carpenter.............Aloysius Congdon........Robert N. Dennis.........Claire S. Dobson..........Henry S. Owens...........Henry M. Thomson. . .

.................1318 First Nat’l Bank Bldg., Dallas, Texas528 Chamber of Commerce Bldg., Indianapolis 4, Ind....................................... 1904 Farnam St., Omaha, Neb..................500 Louisville Trust Bldg., Louisville, Ky.

...............215 Joplin National Bank Bldg., Joplin, Mo.............................1629 K St., N. W., Washington, D. C.......................1432, 756 S. Broadway, Los Angeles, Calif.

Committee on Arbitration

............................706 Kentucky Home Life Bldg., Louisville, Ky............................................. Citizens Bank Bldg., Portland, Oregon...............................................720'Whitney Bldg., New Orleans, La............................................................ 70 Pine St., New York 5, N. Y...................................................... 101 W. 11th St., Kansas City, Mo.....................................1146 Consolidated Bldg., Indianapolis, Ind................................................11 W. Monument Bldg., Dayton, Ohio

William Cotton, chairmanVirgil G. DeLap...................Edward J. deVerges.............James F. Hughes...................Proctor H. Kerr...................William M. Madden...........Hugh E. Wall.....................

4 Committees

Committee on Auditing Procedure

Samuel J. Broad, chairmanJ. N. Aitken, Jr..................Fred J. Duncombe...............George P. Ellis...................Ira N. Frisbee.......................P. W. R. Glover................. .Paul Grady....................... .Carol F. Hall.....................Edward A. Kracke.............Norman J. Lenhart...........John A. Lindquist..............Frank Wilbur Main.........George Wagner...................

................................70 Pine St., New York 5, N. Y..............1818 Packard Bldg., Philadelphia 2, Pa............1730 First Nat’l Bank Bldg., Chicago, Ill...............................7 S. Dearborn St., Chicago, Ill.303 Bank of America Bldg., Beverly Hills, Calif...................... .................. 120 Broadway, New York

..............................56 Pine St., New York 5, N. Y.

..................... 80 Maiden Lane, New York 7, N. Y...........................67 Broad St., New York 4, N. Y.

......................... 90 Broad St., New York 4, N. Y.............................. 19 Rector St., New York, N. Y..................First Nat’l Bank Bldg., Pittsburgh, Pa.............................67 Wall St., New York 4, N. Y.

Arthur C. Upleger, chairmanCharles S. J. Banks.................J. D. Cloud................................Gordon Ford..............................Joseph G. Gillingham...........Orville E. Johnson.................Joseph K. Moyer.....................Michael Peyser.......................Walter F. Scott......................Maurice I. Sohn.......................

Committee on Bankruptcy

.........................................507 Service Mutual Bldg., Waco, Texas......................................................... 330 S. Wells St., Chicago, Ill.

.......................................... 1103 Traction Bldg., Cincinnati, Ohio......................... 820 Kentucky Home Life Bldg., Louisville, Ky...................................................... 709 Lewis Bldg., Portland, Ore.

...............1219 Hamilton Nat’l Bank Bldg., Chattanooga, Tenn............................................ 1343 H St., N. W., Washington, D. C....................................................11 W. 42nd St., New York, N. Y....................................... ............ 217 Security Bldg., St. Louis, Mo............................................... 295 Madison Ave., New York, N. Y.

Committee on Budget and Finance

C. Oliver Wellington, chairman.............................................111 Broadway, New York, N. Y.George D. Bailey........................................................................... 2000 Buhl Bldg., Detroit 26, Mich.Samuel J. Broad................................................................................70 Pine St., New York 5, N. Y.

Committee on By-laws

........................................ Kentucky Home Life Bldg., Louisville, Ky.

...................................................1409 Philtower Bldg., Tulsa 3, Okla..................................................2035 Dime Bank Bldg., Detroit, Mich.............................................................. 44 W. Gay St., Columbus, Ohio........................................ 444 California St., San Francisco 4, Calif.

L. C. J. Yeager, chairmanRoy F. Godfrey.................Roland B. Keays...............Walter D. Wall...............Arthur A. Wender...........

Committee on Cooperation with Bankers

Clifton H. Morris, chairmanThomas H. Carstensen...........Wm. J. Carter..........................Russell C. Everett.................Rene J. LeGardeur.................Harvard L. Mann...................J. Arthur Marvin...................Leonard Park............................John S. Petot, Sr.....................Harry M. Prevo......... ............Charles S. Rockey...................James L. Rose............................Virgil S. Tilly.......................Edward P. Tremper, Jr..........W. C. Waggoner.....................Robert S. Warner...................Paul K. Webster.....................

........................ 1205 Fair Bldg., Fort Worth, Texas..............................319 Pittock Block, Portland, Ore.....618 First National Bank Bldg., Atlanta, Ga................................... 15 Lewis St., Hartford, Conn....................1002 Baronne Bldg., New Orleans, La......................................... 60 State St., Boston, Mass.............................100 Broadway, New York, N. Y........................ 1452 Hanna Bldg., Cleveland, Ohio.........413 Marion E. Taylor Bldg., Louisville, Ky..............2472 National Bank Bldg., Detroit, Mich.. .1200 Bankers Securities Bldg., Philadelphia, Pa...................... 728 Illinois Bldg., Indianapolis, Ind.410 National Bank of Tulsa Bldg., Tulsa, Okla..................1411 Fourth Ave. Bldg., Seattle, Wash.............................105 W. Adams St., Chicago, Ill..................................... 411 N. 7th St., St. Louis, Mo........... 155 Montgomery St., San Francisco, Calif.

Committee on Cooperation with Bar Association

William Charles, chairman.........................................................1221 Locust St., St. Louis 3, Mo.A. DeWitt Alexander..................................................... 1550 Russ Bldg., San Francisco 4, Calif.Raymond D. Ashman.............................................1356 Union Commerce Bldg., Cleveland, Ohio

Committees 5

James W. Bartrop.......................................................................... 1710 Dime Bldg., Detroit, Mich.Harry Boggs.......................................................................... 803 Electric Bldg., Indianapolis, Ind.J. H. Hardy.................................................1029 Chattanooga Bank Bldg., Chattanooga 2, Tenn.Irvin W. Imhof..................................................................304 Washington Bldg., Louisville, Ky.Saul Levy....................................................................................................1 Wall St., New York, N. Y.A. William Morris..................................................... 1431 Old National Bldg., Spokane, Wash.Alfred R. Sawtell....................................................................516 Pittock Block, Portland, OregonHarry J. Williams......................................................... 1106 Hibernia Bldg., New Orleans, La.

Committee on Cooperation with Bureau of Economic Research

Charles H. Towns, chairman.....................................................80 Broad St. New York 4, N. Y.Percival F. Brundage.................................................................. 56 Pine St., New York 5, N. Y.Maurice E. Peloubet........................................................................25 Broadway, New York, N. Y.

Committee on Cooperation with Credit Men

Simon Loeb, chairman.. Clinton W. Bennett. . Maurice L. BlanchardWalter C. Burer.........James B. Carson...........Roy C. Comer...............Grover C. Greweling. . Edwin Warren Hart. .Henry C. Helm.............Harry E. Judd...............Karl K. Morris.............Louis H. Penney...........James A. Rennie...........Edward J. Stegman .... Richard C. Stratford .

..............................501 Fifth Ave., New York, N. Y.

..................................140 Federal St., Boston, Mass.....................................15 Lewis St., Hartford, Conn................2002 Second Nat’l Bldg., Houston, Texas

.................1513 William-Oliver Bldg., Atlanta, Ga.

....................... Dexter Horton Bldg., Seattle, Wash. .1102 Kentucky Home Life Bldg., Louisville, Ky.............................1616 Walnut St., Philadelphia, Pa....................................... 318 N. 8th St., St. Louis, Mo......... 1124 Omaha Nat’l Bank Bldg., Omaha, Neb.1973 Union Commerce Bldg., Cleveland 14, Ohio.................1668 Russ Bldg., San Francisco 4, Calif.... 1105 State-Planters Bank Bldg., Richmond, Va. ....1214 Mercantile Trust Bldg., Baltimore, Md.

........................... 1041 Pacific Bldg., Portland, Ore.

Committee on Cooperation with Investment Bankers

Robert C. Brown, chairman. . ..........................................................10 S. LaSalle St., Chicago, Ill.F. G. Buenger........................................................................ 800 Fidelity Bldg., Kansas City, Mo.Wm. B. Franke.......................................................................... 444 Madison Ave., New York, N. Y.W. Waller Grogan....................................................... .. .412 Lincoln Bank Bldg., Louisville, Ky.F. F. Hahn..............................................................1003 Pacific Mutual Bldg., Los Angeles, Calif.

Committee on Cooperation with Other National Accounting Organizations

P. W. R. Glover, chairman......................................................... 120 Broadway, New York, N. Y.Hermon F. Bell.......................................................................... 90 Broad St., New York 4, N. Y.Clem W. Collins......................................................333 First National Bank Bldg., Denver, Colo.J. P. Friedman.......................................................................... 80 Maiden Lane, New York 7, N. Y.Alexander J. Lindsay.................................................................. 705 Security Bldg., Denver, Colo.Charles Pichetti.......................................... 400 National Fidelity Life Bldg., Kansas City, Mo.

- Committee on Cooperation with SECHomer N. Sweet, chairmanSamuel J. Broad.................Henry A. Horne.................Frederick H. Hurdman ...Lewis Lilly..........................Robert W. Williams.........John H. Zebley, Jr............

..................... 80 Federal St., Boston 10, Mass................ .70 Pine St., New York 5, N. Y.................... 50 Broadway, New York, N. Y..............350 Madison Ave., New York, N. Y.444 California St., San Francisco 4, Calif............123 S. Broad St., Philadelphia 9, Pa................1530 Chestnut St., Philadelphia, Pa.

Committee on Cooperation with Stock Exchanges

Warren W. Nissley, chairman......................................................... 1 Cedar St., New York, N. Y.William H. Bell............................................................................ 67 Broad St., New York 4, N. Y.Percival F. Brundage...................................................................... 56 Pine St., New York 5, N. Y.William R. Donaldson..................................................................90 Broad St., New York 4, N. Y.John F. Forbes.................................................................. 510 Crocker Bldg., San Francisco, Calif.

6 Committees

Percy M. Hendrie......................................................... ................ 75 Federal St., Boston 10, Mass.Walter M. LeClear...................................................................... 105 W. Adams St., Chicago, Ill.Prior Sinclair.................................................................................. 90 Broad St., New York 4, N. Y.

Committee on CooperativesWalter L. Bradley, chairman..................... 319 Chamber of Commerce Bldg., Buffalo, N. Y.Joseph C. Brauer..............................................................309, 125 E. Wells St., Milwaukee, Wis.John J. Harrington.......................................................................... 657 Main St., Waltham, Mass.Lewis Lilly. . .................................................................. 444 California St., San Francisco 4, Calif.Robert L. Persinger..................................................................Peoples Bank Bldg., Covington, Va.

Committee on Coordination of State and National Organizations

George S. Olive, chairman....................... 528 Chamber of Commerce Bldg., Indianapolis 4, Ind.Parry Barnes................................................................................ 21 W. 10th St., Kansas City, Mo.Julian A. Hawk..................................................................1127 Third Nat’l Bldg., Dayton, OhioFrederick H. Hurdman........................................................... 350 Madison Ave., New York, N. Y.J. Arthur Marvin.......................................................................... 100 Broadway, New York, N. Y.

Committee on Credentials

Lee J. Muren, chairman............................................................. 1565 Arcade Bldg., St. Louis, Mo.Tom C. Hansen...................................................................... 528 Dwight Bldg., Kansas City, Mo.Walter F. Scott........................................................... .................217 Security Bldg., St. Louis, Mo.

Committee on Education For Three Years

Frank G. Short................................................................1120 Mills Tower, San Francisco, Calif.

For Two YearsCarl W. Christiansen................................................. 1210 Union Trust Bldg., Providence, R. I.Thomas W. Leland, chairman

Agricultural and Mechanical College of Texas, College Station, Texas

For One YearPaul K. Knight...............................................................................67 Wall St., New York 4, N. Y.Frank Ahlforth.............................................................................. .. .1 N. LaSalle St., Chicago, Ill.

Committee on Federal Taxation

......................... 7 S. Dearborn St., Chicago, Ill.

........................ 60 E. 42nd St., New York, N. Y.......................151 W. 34th St., New York, N. Y........................ 70 Pine St., New York 5, N. Y.................... Tower Bldg., Washington, D. C....................... 120 Broadway, New York, N. Y..................... 1440 Broadway, New York, N. Y...1023 Southern Finance Bldg., Augusta, Ga................201 Columbia Bldg., Louisville, Ky.Second National Bank Bldg., Houston, Texas ....... ..295 Madison Ave., New York, N. Y.

George P. Ellis, general chairman.....................Subcommittee on Current LegislationMaurice Austin, chairman....................................Edwin F. Chinlund.................................................Walter A. Cooper...................................................James A. Councilor...............................................Thomas J. Green...................................................J. K. Lasser...............................................................Victor Markwalter...............................................Robert Miller.........................................................J. A. Phillips...........................................................Paul D. Seghers.....................................................

Subcommittee on Research Harry E. Howell, chairmanWilliam L. Ashbaugh.........Michael D. Bachrach.........Thomas J. Dolan.................Scott H. Dunham.................Harold L. Klagstad...............Ray G. McKennan...............Charles Melvoin...................Troy G. Thurston.................Frank Youngman.................

...........................260 West Exchange St., Providence, R. I....................................... 56 Pine St., New York 5, N. Y...................... 908 Farmers Bank Bldg., Pittsburgh, Pa........................... 1600 Toledo Trust Bldg., Toledo, Ohio..........................510 Crocker Bldg., San Francisco, Calif........................................... 231 S. LaSalle St., Chicago, Ill............................ 1110 Baker Bldg., Minneapolis, Minn.............................1100, 110 S. Dearborn St., Chicago, Ill.

. 528 Chamber of Commerce Bldg., Indianapolis 4, Ind.

.................1106 Hibernia Bank Bldg., New Orleans, La.

Committees 7

Committee on Governmental AccountingGeorge P. Ellis, general chairman.................................................7 S. Dearborn St., Chicago, Ill.

Subcommittee on Federal AccountingLeland G. Sutherland, chairman..................................730 15th St., N. W., Washington, D. C.Eric L. Kohler...................................................................... 2500 “Q” St., N. W., Washington, D. C.Lloyd Morey................................257 Administration Bldg., University of Illinois, Urbana, Ill.

Subcommittee on Municipal AccountingFayette H. Elwell, chairman.............................................707 Insurance Bldg., Madison, Wis.Joseph M. Lowery......................................................... 302 Hall of Records, Los Angeles, Calif.Francis E. Teel...................................................................... 721 Finance Bldg., Kansas City, Mo.

Committee on History

T. Edward Ross, chairman.................................................2101 Packard Bldg., Philadelphia 2, Pa.Ernest Reckitt..................................................................3900 Board of Trade Bldg., Chicago, Ill.Norman E. Webster......................................................................50 Broadway, New York, N. Y.

Committee on Membership

Clarence L. Johnson, chairman........................................ 157 Church St., New Haven 10, Conn.

AlabamaJ. D. P. Arnold..................................................................1519 First Nat’l Bank Bldg., BirminghamHarold C. Crane......................................................... 1019 First Nat’l Bank Bldg., MontgomeryV. R. Pritchard............................................................ 1504 Merchants Nat’l Bank Bldg., Mobile

ArizonaClaud F. Harmon............. ..................................................................... 320 Security Bldg., PrescottOran Sarrels..............................................................203 Southern Arizona Bank Bldg., TucsonJames A. Smith.................................................................................212 Professional Bldg., Phoenix

ArkansasR. Alfred Lile.......................................................................................1110 Boyle Bldg., Little RockM. J. Reinberger........................................................................................... P. O. Box 795, Pine BluffJohn L. Swofford..................................................... . .810 First National Bank Bldg., Fort Smith

CaliforniaCharles C. Bowen.................................................................................. Russ Bldg., San Francisco 4Clarence E. Bradford......................................................... . ..503 T. W. Patterson Bldg., FresnoJohn B. Norberg.......................................................................................448 S. Hill St., Los AngelesAndrew F. Sherman.......................................................................... Central Bank Bldg., OaklandRaymond M. Wansley...............................................................................625 Broadway, San Diego

David McEwan Watson

Guy Cambria.............Albert Dixon, Jr.. .. Milton H. Friedberg Edward I. Petze .... William Z. White..

Colorado........................................ 1031 United States Nat’l Bank Bldg., Denver

Connecticut.......................................................................... 164 Court St., Middletown..................................;............................................750 Main St., Hartford...............................................................................211 State St., Bridgeport.....................................................................205 Church St., New Haven.......................................................................... 302 State St., New London

DelawareHarry J. Mack.............................................................................. 509 Equitable Bldg., Wilmington

District of ColumbiaJoseph G. Motyka.................................................1343 Madison St., N. W., Washington, D. C.

FloridaBenjamin E. James............................................................................ 400 Rogers Bldg., JacksonvilleJohn Mahony......................................................................................... 50 duPont Arcade, Miami 32M. A. Montenegro...............................................................................811 Wallace S. Bldg., Tampa

8 Committees

GeorgiaWalter C. Askew, Jr.................................................................................. 15 Drayton St., SavannahGeorge Baird.......................................................................... 1501 Southern Finance Bldg., AugustaBrooks Geoghegan........................................................................Bankers Insurance Bldg., MaconWilliam F. Loflin.......................................,. .312 Columbus Bank & Trust Co. Bldg., ColumbusU. A. Morton................................................................................................. 747 Hurt Bldg., Atlanta

Idaho........................................................................................... 260 Sonna Bldg., BoiseMarvin McCarty

IllinoisWarren T. Brown.................................................................................1120 Jefferson Bldg., PeoriaRobert J. Murphey.............................................................................. 501 Citizens Bldg., DecaturJoseph Pelej............................................................................................... 33 N. LaSalle St., ChicagoRaymond E. Rickbeil......................................................... 921 First Nat’l Bank Bldg., SpringfieldEdwin L. Theiss..................................................... ............................ 116 Commerce Bldg., Urbana

Kansas

IndianaThomas A. Houlihan................. ...............................................730 Lincoln Tower, Fort WayneFloyd H. Kirlin............................ ..............................8th floor, Peoples Bank Bldg., IndianapolisEarl E. Thomas.......................... .......................................... 709 Citizens Bank Bldg., EvansvilleJ. Russell Wharton................... ..................................................... 523 J. M. S. Bldg., South Bend

IowaMaurice E. Brooks....................... ...................................... 311 Bank & Insurance Bldg., DubuqueLouis S. Goldberg.......................Fred J. Peterson........................... ........................................1036 Des Moines Bldg., Des Moines 9

Joseph K. Brelsford......................................................................601 New England Bldg., TopekaWilliam H. Moberly..................................................... 421 Wheeler-Kelly-Hagny Bldg., Wichita

KentuckyL. C. J. Yeager................................................................820 Kentucky Home Life Bldg., Louisville

LouisianaRalph B. Eglin......................................................... Commercial National Bank Bldg., ShreveportHarry G. Frazer.................................................................................Ouachita Bank Bldg., MonroeRobert B. Hawthorn.......................................................................... 516 Florida St., Baton RougeJohn A. Peyroux, Jr............................... .............. .. .2215 American Bank Bldg., New Orleans

MaineChester M. Foss.................................................................................1204 Chapman Bldg., Portland

MarylandJohn L. McKewen........................................................... 1231 Baltimore Trust Bldg., Baltimore

MassachusettsDavid B. Galloway....................................................................................... 1 Federal St., Boston 10Walter J. O’Donnell...................................................................................390 Main St., WorcesterHarold S. Treworgy.................................................................................293 Bridge St., Springfield

MichiganSeymour R. Berkey.................................... 924 Grand Rapids Nat’l Bank Bldg., Grand RapidsJames Pottinger...................................................................... 25614 Parkwood, Huntington Woods

MinnesotaLeonard J. Byers.....................................................................................1212 Pioneer Bldg., St. PaulEdwin W. Norberg..................................................... First National Soo Line Bldg., MinneapolisVirgil J. Pedrizetti.................................................................................311 Sellwood Bldg., Duluth

MississippiRobert H. Crook...............................................................................1007 Threefoot Bldg., MeridianHenry G. Orsborn............................................................................ Whittington Bldg., GreenwoodR. L. Stainton............... ............................................................................612 Millsaps Bldg., Jackson

Committees 9

MissouriGeorge P. Little.......................................................................... Joplin National Bank Bldg., JoplinJohn W. Snider.......................................................................................1007 Arcade Bldg., St. LouisHarry L. Stover.......................................................................... 1304 Commerce Bldg., Kansas City

MontanaHugh D. Galusha............................................................................................. P. O. Box 1699, HelenaErnest E. Murray...............................................................................424 Stapleton Bldg., BillingsAlfred J. Rowland...................................... .. .....................................Masonic Temple, Miles CityDouglas N. Wilson.............................................................................. 419 Strain Bldg., Great Falls

NebraskaHenry C. Moeller.......................................................1124 Omaha National Bank Bldg., OmahaRobert H. VanBoskirk..................................................................401 Bankers Life Bldg., Lincoln

New HampshireHiram B. Haskell.....................................................................................70 Market St., Manchester

New JerseyJohn A. Conlin.....................................................................................Federal Trust Bldg., NewarkC. Irving Dennett........................................................................................... 45 Church St., PatersonAllen M. K. Stephens..............................................................802 Trenton Trust Bldg., Trenton

New MexicoCharles L. Linder...................................................816 First National Bank Bldg., Albuquerque

New YorkHarry D. Anderson............................................................................ 414, 224 Harrison St., SyracuseR. Douglas Campbell.................................................................. 528 Marine Trust Bldg., BuffaloMarshall Granger...................................................................................60 East 42nd St., New YorkOscar L. Niles.................................................................................. .950, 183 E. Main St., Rochester

North CarolinaCharles E. Elberson...................................................426 Wachovia Bank Bldg., Winston-SalemD. H. Everett...................................................................................507 Piedmont Bldg., GreensboroOrion N. Hutchinson........................................................................ 501 Johnston Bldg., CharlotteW. C. Nichols............................ .................................................. 601 Murchison Bldg., WilmingtonWilliam M. Russ.......................................................................... 302 Security Bank Bldg., RaleighWilliam E. Stevens................................................................................201 Fidelity Bldg., LenoirThomas P. ZumBrunnen..............................................................206 Washington Bldg., Salisbury

North DakotaJohn A. Cull......................................................................................................20½ Broadway, Fargo

OhioSidney J. Collins........................................................... 711 Mahoning Bank Bldg., YoungstownAlbert R. Cox................................................................................................516 Brant Bldg., CantonHomer L. Dalton................ . ................................................... 1909 Ohio Bank Bldg., Toledo 4E. P. Ellenberger............................................................................ 1107 Midland Bldg., ClevelandStanley A. Hittner........................................................................ 603 Traction Bldg., CincinnatiJohn C. Martin............................................................................................. 33 N. High St., ColumbusL. Ray Sarver....................................................................................................175 W. Bowery, Akron

OklahomaOscar R. Davis........................................................................ 716 Petroleum Bldg., Oklahoma CityPaul W. Fitzkee............................................................................................. Philtower Bldg., Tulsa

OregonEric P. Van................................................. ................................. 510 American Bank Bldg., Portland

PennsylvaniaJohn A. Beard....................................................................................... .632 Washington St., ReadingMaurice A. Brewster...................................................................... Drake Theatre Bldg., Oil CityW. F. Dobson................................................................332 Miners Nat’l Bank Bldg., Wilkes-Barre

10 Committees

John B. Harris...................................................................... 304 Fulton Nat’l Bank Bldg., LancasterL. Lynn McManus......................................................... 1700 Lincoln-Liberty Bldg., PhiladelphiaRobert L. Miller....................................................................................... 428 Chestnut St., LebanonEdward K. Redfern........................................................... 1905 First Nat’l Bank Bldg., PittsburghCharles J. Rowland............... .. ........................................................ 2 Leitzell Bldg., State CollegeWilliam D. Stowe......................................................................................... 812 Sunset St., ScrantonWilliam R. Winn..............................................................West Branch Bank Bldg., Williamsport

Rhode IslandNicholas Picchione......................................................... 1230 Industrial Trust Bldg., Providence

South CarolinaNoah E. Derrick....................................................................................... 1226 Sumter St., ColumbiaJames A. Winn...............................................................................309 Masonic Temple, Greenville

South DakotaHarry H. Hobbs................................................................First Dakota Nat’l Bank Bldg., Yankton

TennesseeClifford D. Buffon......................................................................438 Volunteer Bldg., ChattanoogaHarry F. Hinderer.................................................................. 106 Miller Artz Bldg., Johnson CityHarry M. Jay........................................................................ 919 Commerce Title Bldg., MemphisH. Clay Jones.............................................................................................. P. O. Box 506, KnoxvilleHilary H. Osborn.................................................................. 407 American Trust Bldg., Nashville

TexasJohn B. Allred......................................................................612 City National Bldg., Wichita FallsJ. Glenn Bixler........................................................................................... 1006 Mills Bldg., El PasoClarence E. Dietert.......................................................................... P. O. Box 338, Corpus ChristiMarquis G. Eaton.......................................................................... Alamo Nat’l Bldg., San AntonioHarry D. Hopson.......................................... ................ 801 Union National Bank Bldg., HoustonWilliam P. Irving.................................................................................410 Peoples Bank Bldg., TylerO. H. Maschek........................................................................................... Goodhue Bldg., BeaumontClifton H. Morris.................................................................................1205 Fair Bldg., Fort WorthLeslie C. Nye.......................................................................... 2306 Mercantile Bank Bldg., DallasC. Aubrey Smith................. .............................................................1510 Woodridge Drive, AustinFrank L. Wilcox........................................................................................... 512 Liberty Bldg., Waco

UtahClifford G. Snow................................................................608 Walker Bank Bldg., Salt Lake City

VermontEdward J. Murray...................................................................................135 College St., BurlingtonWilliam J. Shield...............................................................................10 Allerton Ave., Brattleboro

VirginiaJ. Herman Atkins, Jr.............................................................1220 Central Nat’l Bldg., RichmondLeslie A. Kimble...................................................Colonial-American Nat’l Bank Bldg., RoanokeA. Lee Rawlings.......................................................................................621 Monroe Bldg., NorfolkOrrie H. Tufts.................................. .........................................................512 Krise Bldg., Lynchburg

IV ashingtonGeorge J. Busch..................................................................1307 Puget Sound Bank Bldg., TacomaPaul Albert Kelson................................................................................... 963 Stuart Bldg., SeattleR. Jackson Wortman..............................................................1201 Old Nat’l Bank Bldg., Spokane 8

West VirginiaJ. Earl Beatty.................................................................................Peoples Bank Bldg., CharlestonJesse L. Cramer......................................................... Citizens National Bank Bldg., ParkersburgLinwood T. Holt....................... .............................................................P. O. Box 1154, HuntingtonHobart S. Hutzell................................................. 515 Wheeling Bank & Trust Bldg., WheelingS. Charles Steele.....................................................................................P. O. Box 865, Morgantown

Committees 11

WisconsinPhilip W. McCurdy............................................................................ 735 N. Water St., MilwaukeeHoward L. Smith.......................................................................................1 S. Pinckney St., Madison

WyomingKenneth Cox.............................................................................. Sheridan National Bldg., Sheridan

Committee on Meetings..................................................................318 N. 8th St., St. Louis, Mo.......................................................... 101 W. 11th St., Kansas City, Mo.................................................................1221 Locust St., St. Louis, Mo.....................................................................320 N. 4th St., St. Louis, Mo.

Henry C. Helm, chairmanAlbert A. Armstrong........Adolph W. Hebrank.........Louis J. Kerber...................

Committee on Natural Business Year

William Jackson Carter, chairmanHenry J. Pratt....................................E. John Hilkert..................................L. B. Croft.............................................Wm. E. Ware......................................Harry Nelson......................................Henry Knust......................................Charles I. Belfint.............................Lawrence O. Manley.......................Benjamin E. James............................W. S. Bowen........................................R. F. Brookstone..................................Stephen S. Yeoman............................James W. Edenburn...........................Elmer E. Fox........................................Eugene M. Heimerdinger...............Louis H. Pilie......................................Richard M. Millett......... ................Charles W. Hatter............................John F. Clarke..................................Wm. C. Rowland................................Oscar C. Strand..................................Roy P. Collins......................................A. Henry Cuneo..................................William B. Finlay..............................Elton C. Loucks..................................Hiram B. Haskell..............................William H. Nussbaum.......................J. Bryan Stephenson..........................Freeman H. Davis..............................John F. Prescott................................Arthur Blegen....................................Vernon J. Moore................................Ford L. Billups....................................Frank S. Hecox..................................Jos. S. Schmidt....................................Chester R. Union................................Merrill C. Patten..............................Thomas J. Morgans, Jr.....................James A. Matthews..........................Lyle R. Sproles..................................Oscar R. Heppley................................Seth A. Densmore..............................A. Joel Jackson..................................Robert T. Knight..............................Robert L. Baughan............................Joseph C. Brauer................................Ossie M. Cordle..................................

....................... 618 First National Bank Bldg, Atlanta, Ga............................ 1605 First Nat’l Bldg., Birmingham, Ala...............................401 Title & Trust Bldg., Phoenix, Ariz.

....................................804 Pyramid Bldg., Little Rock, Ark.

.................................... 215 W. 7th St., Los Angeles, Calif........................ 1015 First Nat’l Bank Bldg., Denver, Colo..................................................15 Lewis St., Hartford, Conn.........................400 Citizens Bank Bldg., Wilmington, Del......................................... 20 Rust Bldg., Washington, D. C.. ...................................400 Rogers Bldg., Jacksonville, Fla...................................224 Valentine Bldg., Pocatello, Idaho

.............................................100 N. LaSalle St., Chicago, Ill.

................... .910 Hume Mansur Bldg., Indianapolis, Ind.

................................6th and Locust Sts., Des Moines, Iowa...............207 Fourth National Bank Bldg., Wichita, Kan.

................................Louisville Trust Bldg., Louisville, Ky.............................609 Carondelet Bldg., New Orleans, La....................................... 465 Congress St., Portland, Maine................. 1901 First National Bank Bldg., Baltimore, Md....................................... 1 Federal Street, Boston 10, Mass..................................... 1980 Penobscot Bldg., Detroit, Mich.............................1010 Foshay Tower, Minneapolis, Minn.

. . . . . .1202 Deposit Guaranty Bank Bldg., Jackson, Miss.

.........400 National Fidelity Life Bldg., Kansas City, Mo.

...................705 First Nat’l Bank Bldg., Great Falls, Mont...................... 837 Omaha Nat’l Bank Bldg., Omaha, Neb...................................70 Market Street, Manchester, N. H.

...................................... 423 Hackensack St., Carlstadt, N. J..............816 First Nat’l Bank Bldg., Albuquerque, N. M.................................41 East 42nd Street, New York, N. Y.....................................Security Bank Bldg., Raleigh, N. C............................................412 Black Building, Fargo, N. D..................................... 1321 Citizens Bldg., Cleveland, Ohio.............2220 First National Bldg., Oklahoma City, Okla.

.................................................P. O. Box 450, Portland, Ore......................................1421 Chestnut St., Philadelphia, Pa................................... 15 Westminster St., Providence, R. I...............................1100 Woodside Bldg., Greenville, S. C...Nat’l Bank of South Dakota Bldg., Sioux Falls, S. D...........................Manhattan Bank Bldg., Memphis, Tenn...........................403 Petroleum Bldg., Fort Worth, Texas................. 608 Walker Bank Bldg., Salt Lake City, Utah

...................................... 135 College St., Burlington, Vt...............................713 Citizens Bank Bldg., Norfolk, Va.

......................... 1206 Washington Bldg., Tacoma 2, Wash.First Huntington Nat’l Bank Bldg., Huntington, W. Va...............................309, 125 E. Wells St., Milwaukee, Wis..................211 Consolidated Royalty Bldg., Casper, Wyo.

12 Committees

Committee on PublicationFrederick H. Hurdman, chairman.................................. 350 Madison Ave., New York, N. Y.I. Russell Bush...................................................................1421 Chestnut St., Philadelphia, Pa.Percy R. Everett.........................................................................1 East 44th St., New York, N. Y.Albert E. Hunter.......................................................................80 Federal St., Boston 10, Mass.Alan P. L. Prest.......................................................................56 Pine St., New York 5, N. Y.

Committee on Public InformationMaurice E. Peloubet, chairman...................................................25 Broadway, New York, N. Y.Julian A. Hawk...........................................................1127 Third National Bldg., Dayton, OhioJ. Arthur Marvin.................................................................... 100 Broadway, New York, N. Y.

Committee on Public Utility AccountingHenry A. Horne, chairmanW. M. Coursen....................Claude W. Hupp..............J. Arthur Marvin..............Edward J. Murnane..........Alden C. Smith..................

. . . 50 Broadway, New York, N. Y. .67 Broad St., New York 4, N. Y. ..Heyburn Bldg., Louisville, Ky. 100 Broadway, New York, N. Y. ...1 N. LaSalle St., Chicago, Ill. .56 Pine St., New York 5, N. Y.

Committee on Savings and Loan AccountsThomas A. Williams, chairmanCrofford H. Buckles..................Guy A. Douglass..........................Helen H. Fortune......................Theodore Krohn........................Emil J. Monde..............................F. Ralph Wheeler......................

.......... 1028 Whitney Bldg., New Orleans, La............... 111 W. Washington St., Chicago, Ill.515 El Paso Nat’l Bank Bldg., El Paso, Texas

. ... .................145 E. High St., Lexington, Ky........................... 9 Clinton St., Newark, N. J.

................ 205 Church St., New Haven, Conn.1700 Lincoln-Liberty Bldg., Philadelphia, Pa,

Committee on Selection of PersonnelWarren W. Nissley, chairmanSamuel J. Broad......................Percival F. Brundage..............Edward A. Kracke....................Norman J. Lenhart................ .A. C. Littleton........................Henry E. Mendes......................

.......... 1 Cedar St., New York, N. Y.

....70 Pine St., New York 5, N. Y.....56 Pine St., New York 5, N. Y. .. .67 Broad St., New York 4, N. Y.,.. 90 Broad St., New York 4, N. Y. .University of Illinois, Urbana, Ill. 80 Maiden Lane, New York 7, N. Y.

Committee on Social SecurityTheodore L. Koos, chairman

c/o Westinghouse Electric & Mfg. Co., 337 Fourth Ave., Pittsburgh, Pa.Lee V. Brinton...................................................1023 Bankers Mortgage Bldg., Houston, TexasByron P. Harris.......................................................................1130 Candler Bldg., Atlanta, Ga.Glenn A. Railsback...........................................................309 National Bldg., Pine Bluff, Ark.Frank A. Shallenberger...............................................Eutaw & Saratoga St., Baltimore, Md.John Wiseman.................................... 407 Wheeling Bank & Trust Bldg., Wheeling, W. Va.

Committee on State LegislationT. Dwight Williams, chairmanJames L. Benson..........................F. Tillman Brownne................Edward C. Daley........................Gilbert F. Dukes........................George H. Emery........................Samuel W. Eskew........................Ellsworth Fulk..........................Brooks Geoghegan......................Don S. Griffith..........................James E. Hammond......................J. F. W. Heinbokel......................Lyle W. Hines...............................Proctor H. Kerr..........................Theodore Krohn..........................

.2220 First Nat’l Bldg., Oklahoma City, Okla..................... 1827 Munsey Bldg., Baltimore, Md................... 1200 Security Bldg., Denver, Colo.2400 Industrial Trust Bldg., Providence, R. I......... 314 First Nat’l Bank Bldg., Mobile, Ala................... 301 Stearns Bldg., Statesville, N. C..706 Kentucky Home Life Bldg., Louisville, Ky......................... 1223 Sharp Bldg., Lincoln, Neb........... Bankers Insurance Bldg., Macon, Ga..................... 555 Skinner Bldg., Seattle, Wash................... 111 Sutter St., San Francisco, Calif........................... 802 Brooks Bldg., Scranton, Pa.

. .E-616 First Nat’l Bank Bldg., St. Paul, Minn..................... 101 W. 11th St., Kansas City, Mo.

.............................. 9 Clinton St., Newark, N. J.

Committees 13

Carl W. Lutz.....................................................................................231 S. LaSalle St., Chicago, Ill.Ray C. Lynn...................................................................................132 W. Ionia St., Lansing, Mich.Leo Mattersdorf...................................... ....................................135 Broadway, New York, N. Y.C. F. Milledge...................................................................................413 Shell Bldg., Houston, TexasWeldon Powell....................................................... 1003 Pacific Mutual Bldg., Los Angeles, Calif.Dick D. Quin...............................................................................515 Lampton Bldg., Jackson, Miss.

Committee on Stock Brokerage AccountingMurdock N. MacRae, chairmanThomas W. Byrnes.....................M. Tyndall Hiatt.......................Robert H. Rissinger.....................Walter H. Rohe............................James A. Runser............................Frederick W. Wulfing...............

................. 67 Broad St., New York 4, N. Y.

..................... 19 Rector St., New York, N. Y...................... 75 West St., New York, N. Y.1401 Girard Trust Bldg., Philadelphia, Pa...................... 231 S. LaSalle St., Chicago, Ill...444 California St., San Francisco 4, Calif. .................120 Broadway, New York, N. Y.

Committee on Technical Sessions

Stephen Gilman, chairman.............................................3411 S. Michigan Ave., Chicago 16, Ill.John J. Lang....................... ...........................................................804 LaSalle Bldg., St. Louis, Mo.Mark E. Richardson................. ........................................2101 Packard Bldg., Philadelphia 2, Pa.

Committee on Terminology

George O. May, chairman......................................................... 56 Pine St., New York 5, N. Y.Anson Herrick........................................ 403 Merchants Exchange Bldg., San Francisco, Calif.Walter. A. Staub...................................................................... 90 Broad St., New York 4, N. Y.

Committee on Accounting and Statistical Reports by Industry

C. Oliver Wellington, chairmanGeorge Cochrane...........................Warren W. Nissley.....................Albin D. Strandberg...................

................. 111 Broadway, New York, N.18th floor, 49 Wall St., New York 5, N.................. 1 Cedar St., New York, N................120 Broadway, New York, N.

Y.Y.Y.Y.

Committee on Accounting Manpower

John A. Lindquist, chairman..................................................... 19 Rector St., New York, N. Y.William R. Donaldson..............................................................90 Broad St., New York 4, N. Y.Frank Wilbur Main................................................... .First Nat’l Bank Bldg., Pittsburgh, Pa.Leland G. Sutherland...................................................730 15th St., N. W., Washington, D. C.

Committee on Postwar Problems

George S. Olive, charmanRobert P. Briggs.................Eric A. Camman...............Herbert C. Freeman.........Stephen Gilman...............Harry E. Howell.............William A. Paton...........Maurice E. Peloubet. ...

528 Chamber of Commerce Bldg., Indianapolis 4, Ind..........203 State Savings Bank Bldg., Ann Arbor, Mich.

...........................................70 Pine St., New York 5, N. Y.. . . . ................................ 60 Broadway, New York, N. Y........................ 3411 S. Michigan Ave., Chicago 16, Ill.................... 260 West Exchange St., Providence, R. I.............................106 Tappan Hall, Ann Arbor, Mich........................................... 25 Broadway, New York, N. Y.

Committee on Renegotiation of War Contracts C. Oliver Wellington, chairman...............................................111Broadway, New York, N. Y.M. C. Conick........................ ....................................... First National Bank Bldg., Pittsburgh, Pa.A. S. Fedde.....................................................................................107 William. St., New York, N. Y.Raymond C. Reik.............................................................................. IE. 44th St., New York, N. Y.Prior Sinclair.................................................................................90 Broad St., New York 4, N. Y.

Committee on Termination of War Contracts

George D. Bailey, chairmanSamuel J. Broad...................John B. Inglis.......................Charles W. Jones.................Donald M. Russell...............

, .2000 Buhl Bldg., Detroit 26, Mich....70 Pine St., New York 5, N. Y.,.. .56 Pine St., New York 5, N. Y.

. . . .120 S. LaSalle St., Chicago, Ill. 2912 Book Bldg., Detroit 26, Mich.

14 Committees

American Institute of Accountants FoundationOFFICERS

President, Victor H. Stempf.....................................................80 Maiden Lane, New York, N. Y.Vice President, George D. Bailey.................................................2000 Buhl Bldg., Detroit, Mich.Treasurer, Samuel J. Broad..................................................................70 Pine St., New York, N. Y.Secretary, John L. Carey..................................................................13 E. 41st St., New York, N. Y.

BOARD OF TRUSTEES.......................................................................... 56 Pine St., New York, N. Y............................................................ 2101 Packard Bldg., Philadelphia, Pa.................................................... .........................1 Federal St., Boston, Mass...................................528 Chamber of Commerce Bldg., Indianapolis, Ind.

Percival F. BrundageA. Karl Fischer.........Stanley G. H. Fitch. George S. Olive...........

American Institute Benevolent Fund, Inc.

John B. Niven, president. .. Samuel J. Broad, treasurer John L. Carey, secretary. . Charles B. Couchman. ...John F. Forbes.....................Frederick H. Hurdman ... Robert H. Montgomery. .. C. Oliver Wellington. ...

BOARD OF TRUSTEES.............................................80 Maiden Lane, New York, N. Y.

....................................................... 70 Pine St., New York, N. Y.

................................................... 13 E. 41st St., New York, N. Y................................................120 Broadway, New York, N. Y................................. 510 Crocker Bldg., San Francisco, Calif.

.................................... .. .350 Madison Ave., New York, N. Y.

.....................................................1 E. 44th St., New York, N. Y................................................111 Broadway, New York, N. Y.

Association of Certified Public Accountant ExaminersPresident, Brooks Geoghegan.............................................Bankers Insurance Bldg., Macon, Ga.First vice president, Lewis Lilly.................................... 444 California St., San Francisco, Calif.Second vice president, T. Dwight Williams . .2220 First National Bldg., Oklahoma City, Okla. Secretary-Treasurer, Walter N. Dean................................41 Maiden Lane, New York, N. Y.

Advisory Council of State Society Presidents(Consisting of presidents of state societies of certified public accountants)

At its meeting at Dallas, October 19, 1936, the Advisory Council adopted a resolution providing that for purposes of continuity state society presidents succeeded in office between meetings of the Advisory Council shall continue as members until the following meeting of the Council; in addition, their successors as presidents of the respective state societies shall become members of the Advisory Council upon assuming office.

In order to avoid possible confusion there are printed below only the names of the members of the Advisory Council holding office as presidents of state societies at the time this pamphlet goes to press, who may be regarded as “active” members of the Advisory Council.

OFFICERSChairman—Donald M. Russell, 2912 Book Bldg., Detroit, Mich.Secretary—James A. Leach, Jr., 506 State-Planters Bank Bldg., Richmond, Va.

AlabamaJ. D. P. Arnold, president, Alabama Society of Certified Public Accountants, First National

Bank Bldg., BirminghamArizona

U. C. Bobbitt, president, Arizona Society of Public Accountants, 212 Professional Bldg.,Phoenix

ArkansasRoy E. Chase, president, Arkansas Society of Certified Public Accountants, 503 Rector Bldg.,

Little RockCalifornia

Thornton G. Douglas, president, California Society of Certified Public Accountants, 530West 6th St., Los Angeles

ColoradoAndrew B. Fielding, president, Colorado Society of Certified Public Accountants, National

Bldg., DenverConnecticut

George W. Childs, Jr., president, Connecticut Society of Certified Public Accountants, 205Church St., New Haven

DelawareAlfred H. Coe, president, Delaware Society of Certified Public Accountants, 4154 duPont

Bldg., WilmingtonDistrict of Columbia

Millard T. Charlton, president, District of Columbia Institute of Certified PublicAccountants, Tower Bldg., Washington

FloridaCharles H. Lindfors, president, Florida Institute of Accountants, 119 S. E. First Ave., Ft.

LauderdaleGeorgia

Victor Markwalter, president, Georgia Society of Certified Public Accountants, 1023Southern Finance Bldg., Augusta

IdahoM. T. Deaton, president, Idaho Society of Certified Public Accountants, P. O. Box 1430,

PocatelloIllinois

Roy Andreae, president, Illinois Society of Certified Public Accountants, 33 N. LaSalle St.,Chicago

IndianaJames L. Rose, president, Indiana Association of Certified Public Accountants, 728 Illinois

Bldg., Indianapolis

15

Advisory Council 17

North DakotaArthur Blegen, president, North Dakota Society of Certified Public Accountants, Black

Bldg., FargoOhio

Thomas J. Dolan, president, Ohio Society of Certified Public Accountants, 1600 Second National Bank Bldg., Toledo

OklahomaC. E. McCune, president, Oklahoma Society of Certified Public Accountants, 618 Kennedy

Bldg., TulsaOregon

John F. Lee, president, Oregon State Society of Certified Public Accountants, 1410 American Bank Bldg., Portland

PennsylvaniaI. Russell Bush, president, Pennsylvania Institute of Certified Public Accountants, 1421

Chestnut St., PhiladelphiaRhode Island

Albert H. Baer, president, Rhode Island Society of Certified Public Accountants, Industrial Trust Bldg., Providence

South CarolinaNoah E. Derrick, president, South Carolina Association of Certified Public Accountants,

1226 Sumter St., ColumbiaSouth Dakota

Harry H. Hobbs, president, South Dakota Society of Certified Public Accountants, First Dakota National Bank Bldg., Yankton

TennesseeHal Canary, president, Tennessee Society of Certified Public Accountants, 919 Commerce

Title Bldg., MemphisTexas

Lyle R. Sproles, president, Texas Society of Certified Public Accountants, 403 Petroleum Bldg., Forth Worth

UtahWallace W. Dansie, president, Utah Association of Certified Public Accountants, 824

McIntyre Bldg., Salt Lake CityVermont

Seth A. Densmore, president, Vermont Society of Certified Public Accountants, 135 College St., Burlington

VirginiaJames A. Leach, Jr., President, Virginia Society of Public Accountants, 15th Floor, State-

Planters Bank Bldg., RichmondWashington

Clyde H. Rogers, president, Washington Society of Certified Public Accountants, 1208 Northern Lift Tower, Seattle

West VirginiaH. S. Hutzell, president, West Virginia Society of Certified Public Accountants, Wheeling

Bank & Trust Bldg., WheelingWisconsin

H. L. Kunze, president, Wisconsin Society of Certified Public Accountants, 110 E. Wisconsin Ave., Milwaukee 2

WyomingKenneth Cox, president, Wyoming Society of Certified Public Accountants, Sheridan National

Bldg., SheridanHawaii

Edward J. Greaney, president, Hawaii Society of Certified Public Accountants, 432 Dillingham Transportation Bldg., Honolulu

Puerto RicoPedro E. Purcell, president, Puerto Rico Institute of Accountants, c/o Gonzalo Aponte

Padin Bldg., San Juan

18 Past Officers

Officers of the American Institute of Accountants

PRESIDENTS

*W. Sanders Davies..................................................................................................................1916-1918*Waldron H. Rand..................................................................................................................1918-1920

Carl H. Nau............................... 1920-1922*Edward E. Gore...................................................................................................................... 1922-1924John B. Niven........................................................................................................................ 1924-1925William H. West....................................................................................................................1925-1927

*John R. Ruckstell..................................................................................................................1927-1928Frederick H. Hurdman......................................................................................................... 1928-1930Charles B. Couchman............................................................................................................1930-1932John F. Forbes.......................................................................................................................... 1932-1934

*George Armistead....................................................................................................................1934-1935Robert H. Montgomery......................................................................................................... 1935-1937Clem W. Collins....................................................................................................................1937-1939

*John K. Mathieson................................................................................................................1939-1940C. Oliver Wellington............................................................................................................1940-1941Commander Norman Loyall McLaren............................................................................1941-1942George S. Olive........................................................................................................................ 1942-1943Victor H. Stempf.................................................................................................................... 1943-

VICE PRESIDENTS

Harvey S. Chase......................................................................................................................1916-1917CARL H. Nau.......................................................................................... 1916-1917George O. May..........................................................................................................................1917-1918

*Waldron H. Rand............................... 1917-1918*Charles S. Ludlam................................................................................................................. 1918-1919*E. G. Shorrock..........................................................................................................................1918-1919*Arthur W. Teele......................................................................................................................1919-1920

H. Ivor Thomas........................................................................................................................1919-1920W. P. Hilton. .............................................................................................................................1920-1921T. Edward Ross..........................................................................................................................1920-1921John B. Niven............................................................................................................................ 1921-1922

*Arthur W. Teele..................................................................................................................... 1921-1922*John R. Loomis.......................................................................................................................... 1922-1923

Norman McLaren................................................................................................................... 1922-1923Frank Lowson............................................................................................................................ 1923-1924Norman E. Webster................................................................................................................. 1923-1924Ernest Reckitt.......................................................................................................................... 1924-1925William H. West......................................................................................................................1924-1925John F. Forbes..........................................................................................................................1925-1926

*Frederick A. Ross......................................................................................................................1925-1926Frederick H. Hurdman........................................................................................................... 1926-1927

*John R. Ruckstell................. 1926-1927James S. Matteson................................................................................................................... 1927-1928Robert H. Montgomery........................................................................................................... 1927-1928Albert T. Bacon..................................................................................................................... 1928-1929

*Lewis G. Fisher........................................................................................................................1928-1929Stanley G. H. Fitch................................................. 1929-1930

*Overton S. Meldrum................................................. ............................................................1929—1930Major General Arthur H. Carter....................................................................................1930-1931James M. McConahey............................................................................................................. 1930-1931

*George Armistead..................................................................................................................... 1931-1932Will-A. Clader....................................................................................................................... 1931-1932Frederick B. Andrews............................................................................................................. 1932-1933

*Walter Mucklow....................................................................................................................1932-1933P. W. R. Glover........................................................................................................................1933-1934

* Now deceased.

Past Officers 19

1933- 19341934- 19351934- 19351935- 19361935- 19361936- 19371936- 19371937- 19381937- 19381938- 19391938- 19391939- 19401939- 19401940- 19411940- 19411941- 19421941- 19421942- 19431942- 19431943— 1943—

*Elmer L. Hatter.....................................................................................................................John D. Cherrington..............................................................................................................H. W. Hennegin.......................................................................................................................William B. Franke................................................................................................................Commander Norman Loyall McLaren............................................................................Charles F. Rittenhouse........................................................................................................Edwin H. Wagner..................................................................................................................

*William C. Heaton.................................................................................................................Anson Herrick........................................................... ...........................................................Lewis Ashman...........................................................................................................................

*John K. Mathieson................................................................................................................Samuel J. Broad.......................................................................................................................Lincoln G. Kelly....................... ..........................................................................................Maurice E. Peloubet............................................................................................................T. Dwight Williams..............................................................................................................George Cochrane.....................................................................................................................George S. Olive.................................................................................................... .....................George P. Ellis.........................................................................................................................Victor H. Stempf.....................................................................................................................George D. Bailey.....................................................................................................................J. A. Phillips...........................................................................................................................

TREASURERS*Adam A. Ross................... ..........................................................................................................1916-1919*J. E. Sterrett...........................................................................................................................1919-1922*Arthur W. Teele.............................................................. -....................................................1922-1928

Colonel Andrew Stewart....................................................................................................1928-1930Allan Davies...........................................................................................................................1930-1934

*Arthur W. Teele.....................................................................................................................1934-1940Samuel J. Broad.....................................................................................................................1940-

EDITORA. P. Richardson..................................................................................................................... 1930-1936

SECRETARIES1916-19291930—

A. P. Richardson.....................................................................................................................John L. Carey...........................................................................................................................

American Institute of Accountants Annual Meetings1916 ........................................................... .................................................. .....................New York, N. Y.1917 ................................................................................................................... .......... Washington, D. C.1918 ................................................................................................................................. Washington, D. C.1919 .....................................................................................................................................Cincinnati, Ohio1920 ................................................................................................................................. Washington, D. C.1921 ................................................................................................................................. Washington, D. C.1922 ............................................................................................................................................ Chicago, Ill.1923 ................................................................................................................................. Washington, D. C.1924 ........................................................................................................................................St. Louis, Mo.1925 ................................................................................................................................. Washington, D. C.1926 ............................................................................................................................... Atlantic City, N. J.1927 ................................................................................................................................. Del Monte, Calif.1928 ..........................................................................................................................................Buffalo, N. Y.1929 ............................................................................................................................... Washington, D. C.1930 .......................................................................................................................Colorado Springs, Colo.1931 ................................................................................................................................. Philadelphia, Pa.1932 ................................................................................................................................. Kansas City, Mo.1933 ................................................................................................................................. New Orleans, La.1934 .................................................................... ....................................................................... Chicago, Ill.1935 ..........................................................................................................................................Boston, Mass.

* Now deceased.

20 Annual Meetings

1936 .................................. . ................................................................................................... Dallas, Texas1937 ....................................................................................................................................New York, N. Y.1938 ....................................................................................................................................Cincinnati, Ohio1939 ........................................................................................................................... San Francisco, Calif.1940 ....................................................................................................................................Memphis, Tenn.1941 ........................................................................................................................................Detroit, Mich.1942 ..........................................................................................................................................Chicago, Ill.1943 ....................................................................................................................................New York, N. Y.

State Boards of Accountancy

Alabama State Board of Public Accountancy Francis B. Latady, CPA, chairman, 205 Woodward Bldg., Birmingham 3 Chester H. Knight, CPA, secretary, P. O. Box 1506, University William J. Christian, CPA, Comer Bldg., BirminghamMayer W. Aldridge, CPA, 208 Shepherd Bldg., Montgomery

Alaska Territorial Board of Accountancy William H. Head, CPA, president, Anchorage James C. Cooper, CPA, secretary-treasurer, P. O. Box 2275, Juneau Marshall Crutcher, Stedman Hotel, Ketchikan

Arizona State Board of Accountancy

E. G. Rawlins, CPA, president, Phelps-Dodge Corp., Ajo James A. Smith, CPA, secretary, Professional Bldg., Phoenix Wesley G. Johnson, treasurer, Heard Bldg., Phoenix Arthur A. Foster, CPA, Valley Nat’l Bank Bldg., Prescott Fred H. Woodward, CPA, Phoenix

State Board of Accountancy of Arkansas Walter B. Cole, CPA, president, University of Arkansas College of Business Ad

ministration, Fayetteville Asa Stanley Fox, CPA, secretary, 733 Pyramid Bldg., Little RockR. Alfred Lile, CPA, treasurer, 920 Boyle Bldg., Little Rock

California State Board of Accountancy John F. Forbes, CPA, president, 620 Market St., San Francisco George R. Keast, CPA, vice president, 2 Pine St., San FranciscoB. W. Bours, CPA, secretary-treasurer, 620 Market St., San Francisco Lewis Lilly, CPA, 444 California St., San Francisco Oscar Moss, CPA, 433 S. Spring St., Los AngelesM. Leland Stanford, CPA, 756 S. Broadway, Los Angeles

State Board of Accountancy of Colorado Allen Redeker, CPA, president, 814 University Bldg., Denver David McEwan Watson, CPA, secretary, 1031 U. S. Nat’l Bldg., Denver Charles Kentor, CPA, treasurer, 730 First Nat’l Bank Bldg., Denver

Connecticut State Board of AccountancyJ. William Hope, CPA, president, 886 Main St., Bridgeport Charles F. Coates, CPA, secretary, 750 Main St., Hartford

Delaware State Board of Accountancy Joseph L. Pyle, CPA, president, 311 Industrial Trust Bldg., Wilmington James W. Burns, secretary, 1083 Dupont Bldg., Wilmington Caleb M. Wright, attorney, Georgetown

Board of Accountancy for the District of Columbia Wayne Kendrick, CPA, president, Rust Bldg., Washington Millard T. Charlton, CPA, secretary, Tower Bldg., WashingtonS. Frank Levy, CPA, treasurer, Earle Bldg., Washington

Florida State Board of Accountancy James I. Keller, chairman, 1406 Security Bldg., Miami D. A. Smith, CPA, 224 Hildebrandt Bldg., Jacksonville Joseph Hartman, CPA, 307-9 West Bldg., Jacksonville Russell S. Bogue, CPA, secretary, 607 Citizens Bldg., Tampa 2

21

22 State Boards of Accountancy

State Board of Accountancy of Georgia

Brooks Geoghegan, CPA, chairman, Bankers Ins. Bldg., Macon W. R. Osborn, CPA, William-Oliver Bldg., Atlanta Robert L. Holland, CPA, SavannahSydney T. Lee, CPA, 1016 Realty Bldg., SavannahRichard T. Nesbitt, attorney, Rhodes-Haverty Bldg., AtlantaR. C. Coleman, joint secretary, State Examining Boards, State Capitol, Atlanta

Hawaii Territorial Board of AccountancyOscar F. Goddard, CPA, president. New Tax Office Bldg., Honolulu Ernest R. Cameron, CPA, secretary, 314 Bishop Trust Bldg., Honolulu Matthew M. Graham, CPA, treasurer, Damon Bldg., Honolulu

Idaho:Department of Law Enforcement

J. L. Balderston, commissioner, State House, BoiseIdaho Board of CPA Examiners

Willard S. Bowen, CPA, chairman, Valentine Bldg., Pocatello Waldo Thurber, CPA, secretary, c/o Boise Dry Goods Co., Boise Lester J. Randall, CPA, Wallace

Illinois:University Committee on Accountancy

William Everett Britton, chairman, Urbana George Philip Tuttle, secretary, Urbana Horace M. Gray, UrbanaDonald A. Grossman, clerk, Urbana

Board of Examiners in Accountancy

Roy Andreae, CPA, chairman, 33 N. LaSalle St., Chicago Frank Ahlforth, CPA, secretary, 1 N. LaSalle St., Chicago Andrew J. Dallstream, B.S., Ph.B., J.D., 231 S. LaSalle St., Chicago

Department of Registration and Education (Administrators of Illinois public accountancy law)

Frank G. Thompson, director, SpringfieldPhilip M. Harman, superintendent of registration, Springfield

State Board of Certified Accountants of Indiana

William M. Madden, CPA, president, 1146 Consolidated Bldg., IndianapolisR. P. Freeman, secretary, 304 State House, IndianapolisEdward A. Cooper, treasurer, 304 State House, IndianapolisGeorge S. Olive, CPA, 528 Chambers of Commerce Bldg., IndianapolisEarl E. Thomas, CPA, 709 Citizens Bank Bldg., Evansville

Iowa Board of AccountancyLouis J. Muehle, CPA, chairman, 201 Securities Bldg., Des Moines R. C. Patrick, CPA, secretary-treasurer, 621 Foresters Bldg., Mason City R. J. Shipway, CPA, 370 New Orpheum Bldg., Sioux City

Kansas CPA Board of Examiners

Roy N. Simmons, CPA, chairman, 300 North Cedar St., Abilene Elmer E. Fox, CPA, secretary, 207 Fourth National Bank Bldg., Wichita W. F. Hardesty, CPA, 601 New England Bldg., Topeka

State Boards of Accountancy 23

State Board of Accountancy of Kentucky Sam W. Eskew, CPA, president, Kentucky Home Life Bldg., Louisville Espy Bailey, CPA, secretary, 1st National Bank Bldg., Covington Waller Grogan, CPA, treasurer and assistant secretary, Lincoln Bank Bldg.,

Louisville

State Board of Certified Public Accountants of Louisiana Edward S. Rittler, CPA, president, 500 Audubon Bldg., New Orleans Robert B. Hawthorn, CPA, secretary, 616 Louisiana Nat’l Bank Bldg., Baton Rouge John A. Peyroux, Jr., CPA, treasurer, 2215 American Bank Bldg., New Orleans Claude M. Pasquier, CPA, 1025 Slattery Bldg., Shreveport R. J. LeGardeur, 1002 Baronne Bldg., New Orleans

Maine Board of Accountancy Lincoln L. Adam, CPA, chairman, 465 Congress St., Portland Richard M. Millett, CPA, secretary, 465 Congress St., Portland Ellis L. Aldrich, Brunswick

Maryland Board of Examiners of Public Accountants Edward J. Stegman, CPA, chairman, 1214 Mercantile Trust Bldg., Baltimore J. Wallace Bryan, CPA, Ph.D., secretary-treasurer, 1302 Mercantile Trust Bldg.,

BaltimoreJulian A. Jenkel, CPA, American Bldg., Baltimore W. Frank Every, LL.B., 1134 Baltimore Trust Bldg., Baltimore William O. Weyforth, Ph.D., c/o Johns Hopkins University, Baltimore

Massachusetts Board of Registration of Certified Public Accountants Stanley G. H. Fitch, CPA, chairman, 1 Federal St., Boston Harold Wald, CPA, secretary, 45 Milk St., Boston Donald P. Perry, CPA, 80 Federal St., BostonWalter J. O’Donnell, CPA, 390 Main St., Worcester George T. Finnegan, CPA, 24 Federal St., Boston

Michigan State Board of AccountancyF. E. Seidman, CPA, chairman, Peoples National Bank Bldg., Grand Rapids 2 Arnold L. Barrett, CPA, vice chairman, 2000 Buhl Bldg., Detroit 26 Robert P. Briggs, CPA, secretary, 1332 Book Bldg., Detroit 26John J. Sloan, counsel, 1717 Dime Bldg., Detroit 26 Harry F. Kelly, Governor, Lansing

Minnesota State Board of Accountancy Virgil J. Pedrizetti, CPA, chairman, 310 Sellwood Bldg., Duluth Albert E. Larsen, CPA, vice chairman, 1010 Foshay Tower, Minneapolis Lyle W. Hines, CPA, secretary-treasurer, E-616 First Nat’l Bank Bldg., St. Paul

Mississippi State Board of Public Accountancy J. A. Rogers, CPA, chairman, Box 3581, West Jackson Station A. D. Morris, CPA, vice chairman, Box 225, Laurel Dick D. Quin, CPA, secretary, Box 163, Jackson

State Board of Accountancy of Missouri

Erik C. Boye, CPA, president, 208 N. Broadway, St. Louis John J. Lang, CPA, vice president, 804 La Salle Bldg., St. Louis Robert S. Warner, CPA, secretary, 411 N. 7th St., St. Louis Ferdinand G. Buenger, CPA, treasurer, 800 Fidelity Bldg., Kansas City Francis R. Brodie, CPA, 1026 Dwight Bldg., Kansas City


Montana State Board of Examiners in AccountancyConrad T. Bjornlie, CPA, chairman, Thisted Bldg., Great FallsC. Howard Walden, CPA, secretary, 101 Securities Bldg., Helena Alfred J. Rowland, CPA, Masonic Temple, Miles City

Nebraska State Board of ExaminersOscar R. Martin, CPA, chairman, 515 First National Bank Bldg., Lincoln John P. Begley, CPA, secretary-treasurer, Creighton University, Omaha Ray C. Johnson, auditor of public accounts, State House, Lincoln

Nevada State Board of Accountancy

D. J. Sullivan, CPA, president, Carson City W. L. Merithew, vice president, RenoW. B. Kottinger, secretary, P. O. Box 30, Reno

New Hampshire Board of AccountancyClarence I. Drayton, CPA, chairman, 1015 Elm St., Manchester Clarence H. Wright, CPA, secretary, 196 Main St., Nashua Robert M. Bruce, CPA, New Hampshire Nat’l Bank Bldg., Portsmouth

New Jersey State Board of Public AccountantsJoseph Thieberg, CPA, president, 64 Hamilton St., Paterson Joseph J. Seaman, CPA, secretary, 214 Smith St., Perth Amboy Julius E. Flink, CPA, Raymond Commerce Bldg., Newark

New Mexico State Board of AccountancyC. Lester Linder, CPA, president, 817 First Nat’l Bank Bldg., Albuquerque Ernest D. Reynolds, CPA, secretary-treasurer, Box 58, International State Bank

Bldg., RatonRodney B. Horton, CPA, 108 N. 6th St., Albuquerque

New York:State Education Department

Irwin A. Conroe, M.A., LL.D., Assistant Commissioner for Professional Education, Albany

Horace L. Field, M.A., Chief, Bureau of Qualifying Certificates and Professional Examinations, Albany

Board of Certified Public Accountant Examiners Norman E. Webster, CPA, chairman, 50 Broadway, New York George E. Bennett, CPA, vice chairman, 404 Scott Ave., Syracuse Walter N. Dean, CPA, secretary, 41 Maiden Lane, New York Edwin E. Leffler, CPA, 1300 Genesee Bldg., Buffalo Winfield McKeon, CPA, 12 E. 41st St., New York

Grievance CommitteeFrederick H. Hurdman, CPA, chairman, 350 Madison Ave., New York William J. Nusbaum, CPA, vice chairman, 100 State St., Albany Ernest Willvonseder, CPA, secretary, 70 Pine St., New York Samuel J. Broad, CPA, 70 Pine St., New YorkSidney B. Kahn, CPA, 295 Madison Ave., New York Henry E. Mendes, CPA, 80 Maiden Lane, New York Ira A. Schur, CPA, 1 Pershing Square, New York Carl D. Thomy, CPA, 1416 Temple Bldg., Rochester Norman J. Lenhart, CPA, 90 Broad St., New York Eric J. Blomqvist, CPA, 1 Cedar St., New York

State Boards of Accountancy 25

Council on Accountancy

Robert H. Montgomery, CPA, president, 1 E. 44th St., New YorkJohn T. Madden, CPA, secretary, New York University, Washington Square, E.,

New YorkCharles Hecht, CPA, 20 Exchange Place, New York Samuel J. Lasser, CPA, Bank of Jamestown Bldg., Jamestown Samuel D. Leidesdorf, CPA, 1 Pershing Square, New York

North Carolina State Board of Accountancy W. Bowen Henderson, CPA, president, 403 Public Service Bldg., Asheville Harry W. Bundy, CPA, vice president, Bundy & Moran, Elizabeth City W. M. Russ, CPA, secretary-treasurer, 302 Security Bank Bldg., Raleigh George E. Perrin, CPA, 203 Southeastern Bldg., Greensboro

North Dakota State Board of Accountancy William M. Schantz, CPA, president, Box 565, Bismarck Edward W. Brady, CPA, secretary-treasurer, Clifford Bldg., Grand Forks Helen Brooks Larsgaard, CPA, Dickinson

Ohio State Board of Accountancy Louis C. Weiss, CPA, president, Union Commerce Bldg., Cleveland Harry W. Cuthbertson, CPA, secretary-treasurer, Third Nat’l Bldg., Dayton Sidney J. Collins, CPA, Mahoning Bank Bldg., Youngstown

Oklahoma State Board of AccountancyT. Dwight Williams, chairman, 2220 First National Bldg., Oklahoma City Oscar R. Davis, CPA, secretary, 716 Petroleum Bldg., Oklahoma City John T. Steed, CPA, 312-313 Simpson Bldg., ArdmoreGeorge F. Winters, CPA, 1700 Philtower Bldg., Tulsa W. K. Newton, CPA, University of Oklahoma, Norman

Oregon State Board of Accountancy A. L. Amacher, CPA, chairman, Wells Bldg., Hillsboro T. H. Carstensen, CPA, vice chairman, Pittock Block, Portland M. D. Wells, CPA, vice chairman, Citizens Bank Bldg., Portland R. C. Kneeland, CPA, vice chairman, Public Service Bldg., Portland Herbert W. McIntosh, CPA, secretary-treasurer, 1410 American Bank Bldg.,

Portland

Pennsylvania State Board for the Examination of Public Accountants M. C. Conick, CPA, chairman, First National Bank Bldg., Pittsburgh Robert J. Bennett, CPA, secretary, 619 Land Title Bldg., Philadelphia J. Cyril McGarrigle, CPA, 1818 Packard Bldg., Philadelphia George R. Drabenstadt, CPA, 2101 Packard Bldg., Philadelphia Wilhelm E. Shissler, attorney, Bergner Bldg., Harrisburg Dr. Francis B. Haas, Superintendent of Public Instruction, Harrisburg

Puerto Rico Board of Examiners of Accountancy William A. Waymouth, CPA, president, P. O. Box 54, Padin Bldg., San Juan Angel E. Marichal, secretary, Box 3543, SanturceJose P. Gorbea, CPA, treasurer, P. O. Box 359, San Juan

Rhode Island State Board of Accountancy Chester R. Union, CPA, chairman, 508 Hospital Trust Bldg., Providence Edward C. Daley, CPA, secretary, 2400 Industrial Trust Bldg., Providence Abraham Blackman, CPA, treasurer, 1209 Industrial Trust Bldg., Providence


South Carolina Board of Examiners of Public Accountants M. C. Patten, CPA, president, Woodside Bldg., GreenvilleE. T. Campbell, CPA, vice president, Liberty Life Bldg., ColumbiaL. L. Wilkinson, CPA, secretary-treasurer, 401 Palmetto State Life Bldg., Columbia

South Dakota State Board of Accountancy C. O. Quickstad, CPA, president, WatertownJohn Penne, vice president, controller, State of South Dakota, Pierre Henry A. Scholten, CPA, secretary, National Bank of South Dakota Bldg.,

Sioux Falls

Tennessee State Board of Accountancy John S. Glenn, Jr., CPA, president, 709 American Nat’l Bank Bldg., Nashville J. H. Hardy, CPA, vice president, 1023 Chattanooga Bank Bldg., Chattanooga Oliver P. Cobb, CPA, secretary, 205 Peabody Hotel Bldg., MemphisM. O. Carter, CPA, 890 Shrine Bldg., MemphisH. F. Hinderer, CPA, Miller-Artz Bldg., Johnson CityJames W. Allen, CPA, 1018 Third National Bank Bldg., Nashville 3

State Board of Public Accountancy of Texas Clifton H. Morris, CPA, chairman, 1205 Fair Bldg., Fort Worth John B. Allred, CPA, secretary, 612 City National Bldg., Wichita Falls J. A. Phillips, CPA, Second National Bank Bldg., Houston O. H. Maschek, CPA, Goodhue Bldg., BeaumontC. A. Freeze, CPA, Central National Bank Bldg., San Angelo

Utah Department of Business Regulation State Board of Accountancy

Lincoln G. Kelly, CPA, 608 Walker Bank Bldg., Salt Lake City Wilford A. Beasley, CPA, First Nat’l Bank Bldg., Salt Lake City J. Percy Goddard, CPA, 823 McIntyre Bldg., Salt Lake City

Registration Division

G. V. Billings, CPA, secretary, 324 State Capitol, Salt Lake CityMiss Rena B. Loomis, assistant director, Department of Registration, 314 State

Capitol, Salt Lake City

Vermont State Board of AccountancyH. Stanwood Brooks, CPA, chairman, St. JohnsburyS. A. Densmore, CPA, secretary, 135 College St., BurlingtonWilliam J. Shield, CPA, Brattleboro

Virginia State Board of Accountancy A. W. Burket, CPA, chairman, 1001 E. Main St., RichmondFrank S. Calkins, CPA, secretary-treasurer, 15th Floor, State-Planters Bank Bldg.,

RichmondA. Joel Jackson, CPA, 713 Citizens Bank Bldg., Norfolk J. W. Fletcher, attorney, SperryvilleWilliam L. Prince, educator, University of Richmond, Richmond

Washington State Accountancy Examining Committee

Don S. Griffith, CPA, chairman, 555 Skinner Bldg., Seattle John H. Benson, CPA, secretary, 1120 White Bldg., Seattle Tracy K. Elder, CPA, 601 Washington Trust Bldg., Spokane

Department of Licenses Thomas A. Swayze, director, Olympia

27State Boards of Accountancy

West Virginia Board of Certified Public AccountantsNorman S. Fitzhugh, CPA, president, 508 Kanawha Banking & Trust Bldg.,

CharlestonOkey K. Hayslip, CPA, secretary, P. O. Box 1642, HuntingtonS. Charles Steele, CPA, P. O. Box 865, Morgantown

Wisconsin State Board of Accountancy Clarence Lichtfeldt, president, 735 N. Water St., Milwaukee A. E. Wegner, secretary, 1030 State Office Bldg., Madison Carl Becher, vice president, 1417 W. College Ave., Appleton

Wyoming State Board of Accountancy Kenneth Cox, CPA, president, Sheridan National Bldg., Sheridan Karl Axt, CPA, vice president, 211 W. 19th St., Cheyenne O. M. Cordle, CPA, secretary-treasurer, 211 Con Roy Bldg., Casper

Virgin Islands Board of Examiners of Accountants

Charles W. Margolies, chairman, Charlotte Amalie, St. Thomas Louis Shulterbrandt, secretary, Charlotte Amalie, St. Thomas Jorge Rodrigues, Charlotte Amalie, St. Thomas

AMERICANINSTITUTE OF ACCOUNTANTS

Proceedings of the Annual Meeting Held at New York, N. Y.October 19, 1943

The fifty-sixth annual meeting of the American Institute of Accountants convened at the Waldorf-Astoria, New York, New York, October 19, 1943, at 9:45 A.M. George S. Olive, president of the Institute, presided.

Saul Levy, president of the New York State Society of Certified Public Accountants, extended a welcome to those present.

The minutes of the annual meeting held September 29 and October 1, 1942, were approved as printed in the 1942 Yearbook.

The president read his report.1

1 Published in “Accounting Problems in War Contract Termination, Taxes, and Postwar Planning”—1943 (papers presented at the 56th Annual Meeting.)

George Cochrane presented the report of the council.1 The report contained a recommendation that rule No. 10 of the rules of professional conduct be amended so as to restrict publication of cards to the specific purpose of announcing change in address or personnel of firm. On motion duly seconded, the following proposed revision of rule No. 10 was approved for submission to the membership for mail vote:

(10) A member or an associate shall not advertise his professional attainments or services. The publication of what is technically known as, a card is restricted to an announcement of the name, title (member of American Institute of Accountants, CPA, or other professional affiliation or designation), class of service, and address of the person or firm, issued in connection with the announcement of change of address or personnel of firm, and shall not exceed two columns in width and three inches in depth if appearing in a newspaper, and not exceed one-quarter of a page if appearing in a magazine, directory, or similar publication.

Upon motion duly seconded, the meeting approved the recommendation of council that the selection of the time and place

1 Published in “1942-19+3 Reports of Officers, Council, and Committees.”

of the 1944 annual meeting be referred to the executive committee with power.

The meeting upon motion duly seconded adopted the following resolution recommended by council:

Whereas, since the enactment of the original income-tax law in 1913 there have been twenty statutes making revisions thereof passed respectively in 1916, 1917 (two), 1918, 1921, 1924, 1926, 1928, 1932, 1934, 1935, 1936, 1937, 1938, 1939, 1940 (two), 1941, 1942, and 1943; and the members of the American Institute of Accountants believe that such annual revisions of the tax laws have resulted in the creation of a very complex tax structure which is highly detrimental to the prosperity of the country, and they believe that the permanent establishment of sound principles of taxation is urgently required to give taxpayers the necessary confidence to face the future;

Be it resolved, that the American Institute of Accountants urges that Congress establish as soon as possible a qualified non-partisan commission composed of members of Congress, representatives of the Treasury Department, independent lawyers, accountants, and economists to write a simple revenue law which will express a permanent and consistent policy of federal taxation.

On motion duly seconded the report of council was accepted and all acts of council during the past year were approved.

The chair extended greetings to officials of professional, governmental, and financial bodies who were present by invitation.

The chair introduced Henry G. Norman, president of the Dominion Association of Chartered Accountants, who delivered an address on problems of the accounting profession in England and Canada.1

28

Annual Meeting, 1943 29

Harold A. Mock, chairman of the committee on by-laws, read the report of the committee, which recommended that the proposed revision of Article V, Section 3(b), as presented to the membership in the call to meeting be altered by substituting for the word “fine” the words “reinstatement fee.” On motion duly seconded, the meeting adopted the recommendation of the committee. On motion duly seconded the following proposed amendments to Article V, Section 3, of the by-laws, were approved for submission to the membership for mail vote:

Amend Article V, Section 3(a) by striking out the words, “provided the person applying shall submit with his application for reinstatement the amount of dues and assessments, subscriptions, etc., not in any case to exceed $25, which would have been payable by him if he had continued in membership from the time of resignation to the date of application for reinstatement,” and substituting, “provided the person applying shall submit with his application for reinstatement a reinstatement fee of $5,” so that Section 3(a) shall read as follows:

Section 3(a). A member or an associate who shall resign while in good standing may be reinstated by the executive committee, provided the person applying shall submit with his application for reinstatement a reinstatement fee of $5.Amend Article V, Section 3(b) by strik

ing out the words, “provided that the person applying shall submit with his application for reinstatement the amount of dues and assessments, subscriptions, etc., which would have been payable by him if he had not forfeited his membership, plus a fine of $10,” and substituting “provided the person applying shall submit with his application for reinstatement the amount of dues and assessments which would have been payable by him if he had not forfeited his membership, plus a reinstatement fee of $5, the total amount payable in any case not to exceed $30,” so that Section 3(b) shall read as follows:

(b) The executive committee, in its discretion, may reinstate a member or an associate whose membership shall have been forfeited for non-payment of dues or other sums due by him to the

Institute, provided the person applying shall submit with his application for reinstatement the amount of dues and assessments which would have been payable by him if he had not forfeited his membership, plus a reinstatement fee of $5, the total amount payable in any case not to exceed $30.Amend Article V, Section 3, by adding

the following subsection (d) :(d) A member or an associate who

has resigned or forfeited his membership may not file a new application for admission but may apply for reinstatement under paragraphs (a) or (b) of this section.The chair introduced Joseph W. Hen

derson, president of the American Bar Association, who addressed the meeting on “Civil Rights and Administrative Absolutism.” 1

1 Published in “Accounting Problems in War Contract Termination, Taxes, and Postwar Planning”—1943 (papers presented at the 56th annual meeting.)

2 Published in “1942-1943 Reports of Officers, Council, and Committees.”

Gordon M. Hill summarized the report of the auditors.2 On motion duly seconded the report was received and the thanks of the Institute were extended to the auditors, Gordon M. Hill and Howard A. Withey.

Henry E. Mendes, chairman of the board of examiners, presented the Elijah Watt Sells awards to the following accountants who had received highest grades in the Institute’s standard examination at the November, 1942, and May, 1943, sessions before cooperating state boards: November, 1942:

Second prize (silver medal)—Joseph E. Rawlinson, Montana

May, 1943:First prize (gold medal)—Thaddeus H.

Poeller, IllinoisSecond prize (silver medal)—Leo Vern

Tinkham, IllinoisMr. Mendes announced that the Elijah

Watt Sells award for first prize (gold medal) at the November, 1942, examination had been awarded to Stanley W. Smith, of Texas, in June, 1943, at a meeting of the California Society of Certified Public Accountants, since the candidate had moved to the West Coast and was unable to come east to receive the award.

30 Annual Meeting, 1943

Mr. Mendes announced that honorable mention had been given the following:November, 1942:

Harold A. Brinner, MissouriC. E. Matsch, Iowa

May, 1943:Jack B. Sluiter, MichiganClifton H. Morris, chairman, presented

the report of the committee on nominations, proposing Victor H. Stempf, of New York, for president. It was moved and seconded that the nominations be closed and that the secretary cast one ballot for the election of Mr. Stempf as president. The motion carried, the ballot was cast, and Mr. Stempf was declared duly elected. President Stempf expressed his thanks for the honor conferred upon him, and upon request of the chairman, took the chair.

Mr. Morris presented the following names offered by the nominating committee for vice presidents:

George D. Bailey, Michigan J. A. Phillips, Texas

A motion was made and seconded that the nominations be closed and that the secretary cast one ballot for the candidates named. The motion carried, the ballot was cast, and the members named were declared elected.

Mr. Morris presented the name of Samuel J. Broad, of New York, proposed by the nominating committee for treasurer. A motion was made and seconded that the nominations be closed and that the secretary cast one ballot for the election of Mr. Broad as treasurer. The motion was carried, the ballot was cast, and Mr. Broad was declared elected.

Mr. Morris presented the following names proposed by the nominating committee for auditors:

Henry A. Horne, New York Howard A. Withey, New York

A motion was made and seconded that the nominations be closed and that the secretary cast one ballot for the candidates named. The motion was carried, the ballot was cast, and the members named above were declared elected.

The chairman of the nominating committee presented the names of the follow

ing members proposed by the nominating committee for members of council:

For three-year term:Dixon Fagerberg, Jr., ArizonaJames A. Councilor, District of

ColumbiaJ. Leonard Penny, IllinoisStanley G. H. Fitch, MassachusettsHarold W. Scott, MichiganDick D. Quin, MississippiEdwin H. Wagner, Sr., MissouriWalter L. Bradley, New YorkPercival F. Brundage, New YorkJoseph J. Klein, New YorkEdward A. Kracke, New YorkJ. Arthur Marvin, New YorkJulian A. Hawk, OhioFrank Wilbur Main, PennsylvaniaFrederick F. Alford, TexasArthur C. Upleger, Texas

One-year term, to fill a vacancy:Brooks Geoghegan, GeorgiaIt was moved and seconded that the

nominations be closed and that the secretary cast one ballot for the election of those named. The motion was carried, the ballot was cast, and the members named were declared elected.

The chairman announced that the next order of business was election of five members of the committee on nominations for the current year. The following were nominated by Russell C. Harrington, who stated that in accordance with the by-laws, the council had already elected George S. Olive, of Indiana, and Carl E. Dietze, of Wisconsin, to serve on the nominating committee, the first named to act as temporary chairman until the committee elected a permanent chairman:

Roy Andreae, IllinoisI. Russell Bush, PennsylvaniaHal Canary, TennesseeE. Ober Pride, MassachusettsT. Dwight Williams, OklahomaIt was moved and seconded that the

nominations be closed and that the secretary cast one ballot for the election of those named. The motion was carried, the ballot was cast, and the members named were declared elected.

The meeting adjourned sine die at 12:35P.M.

Annual Meeting, 1943 31

Technical Sessions1

1 Published in “Accounting Problems in War Contract Termination, Taxes, and Postwar Planning’’—1943 (papers presented at the 56th annual meeting.)

Over 1,400 members of the Institute, accountants and guests who registered for the meeting, attended the following technical sessions:Tuesday:

Session on “War Economy and Postwar Planning.” Chairman: Victor H. Stempf; speakers: Joel M. Bowlby, Howard C. Greer; commentators: George O. May, Harry E. Howell.

Session on “Problems of Wartime Practice.” Chairman: William R. Donaldson; speakers: John A. Lindquist, Frank Wilbur Main, Edward J. McDevitt, Jr., Harold R. Caffyn, Albert J. Watson.Wednesday:

Session on “Presentation of Financial Statements.” Chairman: Norman J. Lenhart; speakers: Percival F. Brundage, George Wagner, William A. Paton.

Session on “War Contract Termination Problems.” Chairman: George D. Bailey; speakers: Commander J. H. Stewart, Executive Assistant to the Head of the Cost Inspection Service in the Navy Depart

ment; Eugene E. Thompson, Financial Adviser to U. S. Senate Special Committee to Study Problems of American Small Business; Charles W. Jones, John W. Queenan, Fred C. Dennis.Thursday:

Session on “Case Studies in Renegotiation and 722 Claims.” Chairman: I. Russell Bush; speakers: Lincoln G. Kelly, Edward P. Tremper, Jr., William J. Carter, S. C. Walsh, Maurice E. Peloubet, M. C. Conick.

Session on “Federal Taxes.” Chairman:J. A. Phillips; speakers: Randolph E. Paul, General Counsel, Treasury Department; Hal Canary; Roswell Magill, former Under Secretary of the Treasury; Maurice Austin, J. K. Lasser.

Entertainment

One thousand twenty members and guests attended the fifty-sixth annual dinner which was held in the grand ballroom of the Waldorf-Astoria. Paul G. Hoffman, president of the Studebaker Corporation, and chairman of the Committee for Economic Development, was the speaker of the evening on the subject of “The Role of the Committee for Economic Development in Postwar Planning.”

Because of the war no other entertainment was provided.

32 Annual Meeting, 1943

ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS

Meeting Held at Waldorf-Astoria, New York, N. Y., Monday October 18, 1943

The meeting of the Association of Certified Public Accountant Examiners was held at the Waldorf-Astoria, New York, N. Y., Monday, October 18, 1943, at 12:30 P. M.

The Association members were luncheon guests of the board of examiners of the American Institute of Accountants, with Robert P. Briggs, of Michigan, presiding.

Following the luncheon, a general session of the Association was called to order by President Dick D. Quin.

Members of the Institute’s board and state board representatives from the following twenty-one states were present:

CaliforniaColoradoConnecticutFloridaGeorgiaIllinoisIndianaIowaKentuckyLouisianaMassachusetts

MichiganMississippiNew JerseyNew YorkNorth CarolinaOklahomaTennesseeTexasVirginiaUtah

The following papers were presented:“Objectives in CPA Examinations,”

by Henry E. Mendes“Some Early Accountancy Examina

tions,” by Norman E. Webster“Reminiscences of a CPA Examiner

during a Third of a Century,” by John F. Forbes

The secretary reported that forty-seven states, the District of Columbia, Alaska, Puerto Rico, and the board of examiners of the American Institute were now members of the Association, with dues paid to date, and that the forty-eighth state and the Virgin Islands boards had signified their desire for membership in the coming year.

The Treasurer’s report showed a balance in the treasury of $570.74 at October 1, 1943. Further details of the financial transactions were set forth in the report of the auditor.

A resolution on the death of Durand W. Springer, of Michigan, who had given so much of his time over a long period of years to the profession of accountancy and who contributed greatly to the organization of this Association was presented by Norman E. Webster and ordered to be spread upon the minutes.

A report of the committee on constitution and by-laws was made by Robert P. Briggs, chairman, and with two minor amendments the new constitution and bylaws, as submitted by the committee, were unanimously approved and adopted. This provides for members and associates in this organization, members being the active members of the various state, territory, and American Institute examining boards, and associates being all former members of these boards. Voting is by boards, each board being entitled to one vote.

The following officers were elected for the ensuing year:

Brooks Geoghegan, Georgia,President

Lewis Lilly, California,First Vice-President

T. Dwight Williams, Oklahoma,Second Vice-President

Walter N. Dean, New York, Secretary-Treasurer

A vote of thanks was extended to the board of examiners of the American Institute for the luncheon.

A vote of thanks was extended to the speakers on the program for their excellent papers.

A vote of thanks was extended to the officers who had served the Association so well during the past year and who had increased the membership from thirty-four state boards to include the forty-eight states, three territories, the District of Columbia, and the American Institute of Accountants.

The meeting adjourned at 5:30 P. M.

ALPHABETICAL LIST OF MEMBERS AND ASSOCIATES

Admitted October 1, 1942—December 1, 1943

To conserve paper during the war, the names and addresses of members and associates admitted since publication of the 1942 yearbook are presented here, rather than those of the present entire membership, which totals 7,407.

The style under which an individual member practices, or the name of the firm of which he is a partner or staff employee, or the name of the private corporation by which he is employed is stated in italics. Due to frequent changes in station of members and associates in the armed forces, this information is not shown. Only the principal occupation of each member or associate is indicated. Associates are distinguished from members by an asterisk after the name of associates.

The figures in parentheses after names indicate the dates of admission, so far as may be determined from the records, to any organization whose members, as such, eventually have become members of the American Institute of Accountants.

The incorporation of the American Association of Public Accountants occurred in 1887. The Federation of Societies of Public Accountants was organized in 1902. These bodies were consolidated in January, 1905, keeping the name of the American Association. The American Institute of Accountants was incorporated in 1916 as direct successor to the American Association of Public Accountants. The American Society of Certified Public Accountants was incorporated in 1921 and, in 1936, was merged with the American Institute of Accountants, under the name and corporate structure of which the enlarged organization is now conducted. In the list of members and associates, therefore, the date is given, so far as possible, when the individual concerned first became a member of any of these national organizations.

33

34 Alphabetical List

Accardi, Mario (1943), with Office of the Supervisory Cost Inspector, Third Naval District, 21 West St., New York, N. Y.

Adam, Lincoln L. (1943), partner, Baiter and Adam, 465 Congress St., Portland, Maine

Adams, Edwin H. (1943), with Howard F. Farrington, 303 Trust Company Bldg., Watertown, N. Y.

Aftergut, Lt. Samuel (1943), with Army of the United States

Aiken, Lt. Hugh H.* (1943), with United States Naval Reserve

Allen, Edwin P., Jr.* (1942), 1314 N. Cedar, Tacoma, Wash.

Allen, W. B. Clark* (1943), with Barrow, Wade, Guthrie & Co., 120 Broadway, New York 5,N. Y.

Alport, Sgt. Leslie A.* (1943), with Army of the United States

Altman, George T. (1943), George T. Altman, 215 W. 7th St., Los Angeles 14, Calif.

Altschul, Julius* (1943), with Farm Security Administration, Faller Bldg., Cincinnati, Ohio

Alvarado, Manuel* (1943), Manuel Alvarado,P. O. Box 414, Caguas, P. R.

Anderson, Bradford E. (1942), Bradford E. Anderson, P. O. Box 1002, Summerville, S. C.

Anderson, Lt. John M. (1943), with United States Naval Reserve

Anderson, Morris F.* (1943), partner, Anderson & Schouweiler, 13 Elks Bldg., Rapid City, S. D.

Anderten, Ensign George Lawrence* (1943), with United States Naval Reserve

Andrews, Charles A.* (1943), with Arthur Andersen & Co., 67 Wall St., New York 5, N. Y.

Angell, C. Robert* (1943), with Michigan PublicService Commission, State Office Bldg., Lansing, Mich.

Apfel, S. H. (1943), partner, Apfel & Gamso, 1450 Broadway, New York, N. Y.

Appleby, Bertram G. (1943), with Ernst & Ernst, 19 Rector St., New York, N. Y.

Arnett, Edgar B. (1943), with Ernst & Ernst, 1208 Northern Life Tower, Seattle, Wash.

Atherton, Paul J.* (1943), assistant treasurer, National Industries, Inc., 1602 S. Hanna St. Fort Wayne, Ind.

Auffort, George H. (1942), with Lybrand, Ross Bros. & Montgomery, 2101 Packard Bldg., Philadelphia, Pa.

Avellone, Salvatore C. (1943), S. C. Avellone, 721 Olive St., St. Louis, Mo.

Axelson, Charles F., Jr.* (1943), assistant to controller, United States Gypsum Company, 300 W. Adams St., Chicago, Ill.

Babeuf, Richard B. (1943), with Lybrand, Ross Bros. & Montgomery, 90 Broad St., New York, N. Y.

Babylon, George E., Jr. (1943), with Haskins & Sells, 1243 Calvert Bldg., Baltimore, Md.

Bachrach, Alfred R. (1943), partner, Alfred R. Bachrach & Co., 60 E. 42nd St., New York, N. Y.

Bail, Harold T.* (1942), 34 Wyoming Ave., Ardmore, Pa.

Baker, Ernest, C. (1943), Ernest C. Baker, 230 N. 5th St., Reading, Pa.

Bakos, John S. (1943), with Lybrand, Ross Bros. & Montgomery, First National Bank Bldg., Baltimore, Md.

Bandy, Donald P.* (1943), with Robert E. McKee, 1918 Texas St., El Paso, Texas

Bank, Lt. Peter F.* (1943), with Army of the United States

Bannister, C. Ross (1942), with Lybrand, Ross Bros. & Montgomery, 90 Broad St., New York, N. Y.

Bansley, John D., Jr. (1943), John D. Bansley, 406 Title Bldg., Atlanta, Ga.

Barcklay, Francis T. (1943), Francis T. Barcklay,' 601 Russ Bldg., San Francisco, Calif.Barnes, Carl R.* (1943), with Pennsylvania State

College, State College, Pa.Barnes, David Henry* (1943), with Peat, Marwick,

Mitchell & Co., 618 Kennedy Bldg., Tulsa, Okla.Barrett, Charles F.* (1943), with United States

Naval ReserveBarrier, Roger L.* (1943), .assistant treasurer,

Braniff Airways, Inc., Love Field, Dallas, TexasBass, Samuel D. (1943), Samuel D. Bass, 923

Bankers Securities Bldg., Philadelphia, Pa.

Beame, Abraham D. (1943), partner, Beame & Greidinger, 1441 Broadway, New York, N. Y.

Beamer, Elmer G. (1943), with Haskins & Sells, 1904 Terminal Tower, Cleveland, Ohio

Beaver, William L., Jr.* (1943), with Army of the United States

Becker, John H. (1942), partner, Frost, Congdon & O’Hara, 730 Service Life Bldg., Omaha, Nebr.

Becker, Max (1943), Max Becker & Company, 39 S. LaSalle St., Chicago, Ill.

Beemer, Charles LeRoy (1943), with Barrow, Wade, Guthrie & Co., 120 Broadway, New York 5, N. Y.

Behrens, Kurt Charles* (1942), with Army of the United States

Beigel, S. S. (1943), with Gould McIntosh & Co., 14 Wall St., New York 5, N. Y.

Belin, Ensign O. F.* (1942), with United States Naval Reserve

Belt, C. Robert* (1943), C. Robert Belt, Plaza Bldg., Coffeyville, Kan.

Bemis, Lloyd E.* (1943), with Rogers & Slade, 2125, 342 Madison Ave., New York 17, N. Y.

Bender, Robert L. (1943), with Ernst & Ernst, 1356 Union Commerce Bldg., Cleveland, Ohio

Benner, Lt. William A. (1943), with United States Naval Reserve

Bennett, Martin L. (1943), partner, Bennett, Chirlian & Co., 25 W. 43rd St., New York 17,N. Y.

Berg, Leonard* (1943), with Felix Adler & Co., 616 North American Bldg., Philadelphia, Pa.

Berger, Morris A. (1943), Morris A. Berger, 295Madison Ave., New York, N. Y.

Berke, Samuel (1943), partner, Lefkowits and Berke, 202 N. Canon Drive, Beverly Hills, Calif.

Bernard, George W.* (1943), George W. Bernard, Union Central Bldg., Cincinnati 2, Ohio

Berr, Saul (1943), Saul Berr, 643 Main Ave., Passaic, N. J.

Berson, Jacob N.* (1943), partner, Samuel Berson & Co., 1450 Broadway, New York, N. Y.

Bertsch, Frank I.* (1943), treasurer, Electrol, Incorporated, 85 Grand St., Kingston, N. Y.

Bettis, Herman W.* (1943), with Phillips Petroleum Company, Bartlesville, Okla.

Bevis, Donald J. (1942), with Ernst & Ernst, 2000 Buhl Bldg., Detroit, Mich.

Biederman, Morris E. (1943), with Army of the United States

Binkowski, Richard* (1942), with Cost Inspector’s Office, United States Navy Department, Willys- Overland Motors, Toledo, Ohio

Bishop, Albert B., Jr. (1943), with Scovell, Wellington & Company, 404 Bulkley Bldg., Cleveland, Ohio

Bissell, Leonard H.* (1943), with Allen R. Smart & Co., 131 N. Ludlow St., Dayton, Ohio

Blackmore, Charles T.* (1943), secretary-comptroller, Powers Regulator Co., 2720 Greenview Ave., Chicago, Ill.

Blackwell, Howard F. (1943), Howard F. Blackwell, Gardner Bldg., Shelby, N. C.

Blanchard, Alice M.* (1943), with Ball, George & Co., 90 State St., Albany, N. Y.

Blaznek, Stanley, J. (1943), partner, Genter & Blasnek, 2709 Barium Tower, Detroit, Mich.

Bliss, Woodford (1943), partner, Flaherty, Bliss and Company, 40 Court St., Boston, Mass.

Blitch, Gordon P. (1943), Gordon P. Blitch, Graham Bldg., Jacksonville, Fla.

Blumberg, William S.* (1943), with Laventhol & Krekstein, 1528 Walnut St., Philadelphia, Pa.

Blumin, Harry (1943), partner, Blumin & Roberts, 420 Lincoln Rd., Miami Beach, Fla.

Boal, Owen* (1942), with Price, Waterhouse & Co., 530 W. 6th St., Los Angeles, Calif.

Boardman, Harold F.* (1943), with E. I. duPont de Nemours & Co., Wilmington, Del.

Boles, Leonard S. Jr.* (1943), with E. J. Brach & Sons, 4656 Kinzie Ave., Chicago, Ill.

Bonner, Shearon, Jr.* (1943), with Peat, Marwick, Mitchell & Co., Mercantile Bank Bldg., Dallas, Texas

Boswell, James O. (1943), partner, Alexander & Company, 507)4 Frederica St., Owensboro, Ky.

Bower, Fred Henry* (1943), auditor, Reconstruction Finance Corporation, Washington, D. C.

Bower, Joseph W. (1943), with Lybrand, Ross Bros. & Montgomery, 90 Broad St., New York,

Alphabetical List 35

Bowman, Ernest D. (1943), partner, Bowman & Heider, Flat Iron Bldg., Denver, Colo.

Boydstun, Lt. Frank W.* (1943), with United States Naval Reserve

Brabham, James E.* (1943), with Tennessee Valley Authority, Knoxville, Tenn.

Brading, Thomas H. (1924), with General Motors Corporation, Frigidaire Division, Dayton, Ohio

Braun, Henry Edward* (1943), with Army of the United States

Brener, Moses Elias* (1942), Moses E. Brener, 838 Audubon Bldg., New Orleans 16, La.

Brenner, David D.* (1943), David D. Brenner, 2322 National Bank Bldg., Detroit, Mich.

Brenner, Malcolm A., Jr.* (1943), with Federal Public Housing Authority, Box 573, Charleston, s. c.

Bridge, Arthur* (1942), with Douglas Aircraft Company, Inc., Park Ridge, Ill.

Briggs, Joseph V.* (1943), with Hatter, Harris and Beittel, 303 Fulton Bank Bldg., Lancaster, Pa.

Brilliant, Benjamin* (1943), with Burke, Landsberg and Gerber, 1016 Munsey Bldg., Baltimore 2, Md.

Brinner, Harold A.* (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis 3, Mo.

Brinster, Frank G. (1943), with Richards & Ganly, 69 Dey St., New York, N. Y.

Brooks, Philip B. (1942), Philip B. Brooks, 460 Bloomfield Ave., Montclair, N. J.

Brower, J. Stanton* (1943), with Reconstruction Finance Corporation, Price Adjustment Board, Washington, D. C.

Brown, Ellsworth H.* (1942), with ArthurYoung & Co., 101 W. 11th St., Kansas City, Mo.

Brown, Frederick E.* (1943), assistant professor, Marshall College, Huntington, W. Va.

Brown, James N.* (1942), with Ernst & Ernst, 19 Rector St., New York, N. Y.

Brown, Ronald F. (1943), partner, Mount & Carter, 7 DeKalb Ave., Brooklyn, N. Y.

Browne, T. Cedric (1943), partner, Harry L. Nourse Audit Company, 22 Security Bldg., Santa Monica, Calif.

Bruett, Tillman A.* (1943), partner, Fonteine, McCurdy & Company, 735 N. Water St., Milwaukee, Wis.

Brunner, Orrin F.* (1943), assistant comptroller, Ladish Drop Forge Co., 5483 S. Packard Ave., Cudahy, Wis.

Bryan, Mazie B.* (1942), with Irwin Jacobs & Company, 105 S. La Salle St., Chicago, Ill.

Bubul, John L.* (1943), assistant controller,Farnsworth Television & Radio Corp., Fort Wayne, Ind.

Buchanan, Rollin E. (1943), Rollin E. Buchanan, ,320 Exchange Bldg., La Crosse, Wis.

Bunn, Byron F.* (1943), with Fred F. Alford & Co., Merchants Cold Storage Bldg., Dallas, Texas

Burbank, Merton G.* (1943), with Wolf and Company, 1036 Des Moines Bldg., Des Moines 9, Iowa

Burd, Roger F. (1943), with Lybrand, Ross Bros. & Montgomery, 2101 Packard Bldg., Philadelphia, Pa.

Burke, Bernard James* (1943), with Scovell, Wellington & Co., 111 Broadway, N. Y.

Burke, Edward E. (1943), partner, McCarthy and Burke, 1 Newark Ave., Jersey City, N. J.

Burke, Jack, F.* (1943), partner, Smith, Burke & Company, Ross Bldg., Hattiesburg, Miss.

Burkholder, Lt. Cary W. (1942), with United States Naval Reserve

Burstein, Maurice* (1943), comptroller, Northampton Brewery Corporation, 122 E. 42nd St., New York, N. Y.

Busick, Charles J.* (1943), with Pogson, Peloubet & Co., 1046, 25 Broadway, New York, N. Y.

Byram, Theodore G.* (1943), with EmployersMutuals, 1562 First National Bank Bldg., St. Paul, Minn.

Cairns, William (1943), with Barrow, Wade, Guthrie & Co., 75 Federal St., Boston, Mass.

Calderon, Joseph D.* (1943), partner, Levy,Calderon & Co., 130 E. Washington St., Indianapolis, Ind.

Calvin, Roy E. (1942), partner, Moherly and West, Wheeler, Kelly-Hagney Bldg., Wichita, Kan.

Cammack, Joseph A. (1943), partner, Thomas, Boots & Thomas, 709 Citizens Bank Bldg., Evansville, Ind.

Campbell, Arthur R.* (1943), with EngineerCorps of the United States Army, Lancaster, Pa.

Campbell, Donald F., Jr.* (1943), with Army of the United States

Campbell, Horace D., Jr.* (1943), with Bemis, Ream & Knobbe, 603 Insurance Exchange Bldg., Des Moines, Iowa

Campbell, J. Louis (1943), I. Louis Campbell, 20011 Monica Ave., Detroit, Mich.

Campfield, William L.* (1943), William L.Campfield, P. O. Box 4045, San Francisco 1, Calif.

Carey, Joseph H. (1943), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Carlson, Albin E.* (1943), secretary, Telephone Bond & Share Co., 1100 King St., Wilmington, Del.

Carney, James F. (1943), partner, Carney-Lynch Company, 616 First National Bldg., Waterloo, Iowa

Carpenter, C. E. (1943), C. E. Carpenter, 1005 Grand Ave., Kansas City, Mo.

Carroll, Howard V.* (1942), with Hawthorn,Waymouth & Co., P. O. Box 786, Baton Rouge, La.

Carson, E. C. H.* (1943), partner, Sully and Car- son, 465 California St., San Francisco, Calif.

Carter, Fletcher W., Jr.* (1942), with Price, Waterhouse & Co., 1221 Locust St., St. Louis, Mo.

Casella, J. N. (1943), I. N. Casella, 502 Walker Bank Bldg., Salt Lake City, Utah

Cass, Milfred J.* (1942), with Wisconsin Power and Light Co., 122 W. Washington Ave., Madison. Wis.

Cassen, Manuel S. (1942), partner, M. S. Cassen and Co., 108 E. Washington St., Indianapolis, Ind.

Castenholz, William B., Jr.* (1943), with Lockheed Overseas Corporation, 2400 W. Alameda, Burbank, Calif.

Castles, Lt. Charles Lyle (1943), with Army of the United States

Catelli, Charles H. (1943), with Army of the United States

Cathcart, Wallace D. (1943), with Price, Waterhouse & Co., 351 California St., San Francisco, Calif.

Chandler, Francis A. (1943), with Price, Waterhouse & Co., 33 N. LaSalle St., Chicago, Ill.

Chapman, James Davis* (1942), with Otis Elevator Company, 260 Eleventh Ave., New York, N. Y.

Charlton, Millard T. (1943), partner, James A. Councilor & Company, Tower Bldg., Washington. D. C.

Charles, Emmett McCaughey* (1943), with Republic Aviation Corporation, Evansville, Ind.

Chazin, Seymour N.* (1943), with Ralph J. Whitinger, 114 S. Franklin St., Muncie, Ind.

Chew, Firth J. (1943), with LeMaster & Daniels, 412 Symons Bldg., Spokane, Wash.

Church, Frank J. (1943), with Army of the United States

Cibulka, Joseph B.* (1943), with The Falk Corp., 3001 W. Canal St., Milwaukee 8, Wis.

Claire, Richard S. (1943), assistant professor of accounting, Graduate School of Business Administration, Harvard University, Cambridge. Mass.

Clark, James W.* (1942), with Price, Waterhouse & Co., 1221 Locust St., St. Louis, Mo.

Clark, Ruth A.* (1943), treasurer, Lyon Van & Storage Co., 1950 S. Vermont Ave., Los Angeles, Calif.

Clark, Virgil Thomas (1943), Virgil Thomas Clark, 506 Federal Savings & Loan Bldg., Middletown, Ohio

Clementson, William A. Jr.* (1943), with Bureau of Internal Revenue, 225 Broadway, New York, N. Y.

Cloud, John D.* (1943), with J. D. Cloud & Co., 1104 Traction Bldg., Cincinnati, Ohio.

Cloyd, Chester L. (1942), Chester L. Cloyd, 431 Book Bldg., Detroit; Mich.

Cobb, Herbert C. M.* (1943), with Worthington Pump and Machinery Corporation, 410 Worthington Ave., Harrison, N. J.

Cohen, Ernest M.* (1943), with Army of the United States


Cohen, Morris A. (1943), with United States Navy Department, Third Naval District, 21 West St., New York, N. Y.

Cohen, Seymour A.* (1942), examiner, Supervisor of Public Funds, State of Louisiana, 606 Common St., New Orleans, La.

Cohn, Samuel C. (1943), partner, Burke, Landsberg and Gerber, 109 Farragut Bldg., Washington, D. C.

Coleman, L. W. Jr.* (1943), with Lone Star Gas Co., 301 S. Harwood St., Dallas, Texas.

Collins, Clinton (1943), partner, Wm. H. Mers & Co., 400 Dixie Terminal Bldg., Cincinnati, Ohio

Collins, Roy P. (1943), Roy P. Collins, 1202 Deposit Guaranty Bank Bldg., Jackson, Miss.

Coltman, John Wesley* (1943), auditor, The Rola Company, Inc., 2530 Superior Ave., Cleveland, Ohio

Comen, Comdr. Louis M.* (1943), with United States Naval Reserve

Conaghan, Thomas Gordon* (1943), with George Rossetter & Co., 1730 First National Bank Bldg., Chicago, Ill.

Connally, F. H.* (1943), treasurer, GeneralAmerican Oil Co. of Texas, 1406 Republic Bank Bldg., Dallas, Texas

Connors, George M. (1943), George M. Connors, 20 E. Main St., Waterbury, Conn.

Conti, George A. (1942), George A. Conti, First National Bank Bldg., Greensburg, Pa.

Contie, Anthony T. (1942), with Main and Company, State Street Bldg., Harrisburg, Pa.

Conzelman, Garold Francis* (1942), with Ernst & Ernst, 231. S. LaSalle St., Chicago, Ill.

Coody, Ray K. (1943), partner, W. O. Ligon & Co., 716 W. T. Waggoner Bldg., Fort Worth, Texas

Cook, Lt. Kenneth C. (1943), with Army of the United States

Cook, Lynn A.* (1943), with Hart, Walters & Seagraves, 1616 Walnut St., Philadelphia, Pa.

Cooley, McWhorter S. (1943), McWhorter S. Cooley, 620 Southern Mutual Bldg., Athens, Ga.

Cooper, Alford W.* (1943), partner, Cooper,Cordle & Co., Veile Bldg., Worland, Wyo.

Coppersmith, Floyd G.* (1943), Floyd G. Coppersmith, 2500 N. 5th St., Milwaukee, Wis.

Cordner, Terence A. (1943), assistant to controller, Behr-Manning Corporation, Troy, N. Y.

Couch, E. Theodore* (1942), with Farm Credit Administration, 255 Post Office Bldg., Memphis, Tenn.

Couch, William C., Jr.* (1943), with Haskins & Sells, 901 Mid-Continent Bldg., Tulsa, Okla.

Cowing, John Sinclair (1942), with Main and Company, 2222 Packard Bldg., Philadelphia, Pa.

Cowley, Joseph F.* (1943), with Lincoln G. Kelly and Company, 608 Walker Bank Bldg., Salt Lake City, Utah

Cox, Ensign Francis Anderson (1943), with United States Naval Reserve

Craig, Donald (1943), Donald Craig, 519 California St., San Francisco, Calif.

Crawford, Walter J.* (1942). with Humble Oil & Refining Co., 753 Humble Bldg., Houston, Texas

Crosswell, Collins C.* (1943), C. C. Cross-well, 924 Citizens & Southern National Bank Bldg., Atlanta. Ga.

Crouse, Howard E. (1943). with Geo. S. Olive & Co., 528 Chamber of Commerce Bldg., Indianapolis, Ind.

Crow, Lt. Fred Trammell* (1943), with United States Naval Reserve

Crowder, Houston Maie (1943), with Leach, Calkins & Scott, 614 Peoples Bank Bldg., Lynchburg, Va.

Crowe, Ralph A.* (1943), with Rice Growers Association of California, P. O. Box 958, Sacramento, Calif.

Crowe, Robert G. A. (1942), partner, Young, Lamberton & Pearson, 1071 Bishop St., Honolulu, T. H.

Cummings, George C. (1943), George C. Cummings, 500 N. Dearborn St., Chicago, Ill.

Cunneen, W. F. Jr. (1943), W. F. Cunneen, Jr., 9 Rockefeller Plaza, New York 20, N. Y.

Currie, Frederick M. H.* (1943), treasurer, Eastern Mortgage Service Co., 1528 Walnut St., Philadelphia, Pa.

Curtis, Harry C. (1943), Harry C. Curtts, 211)4 S. Illinois Ave., Carbondale, Ill.

Daenecke, Eric* (1943), with United States General Accounting Office, Washington, D. C.

Dalby, Harold* (1943), with United States Naval Reserve

Dale, Lt. Walter Carl* (1942), with Army of the United States

Dana, Robert D. (1943), partner, Wald & Dana, 45 Milk St., Boston, Mass.

Dandelake, George W. F. (1942), assistant professor in accounting, University of Florida, P. O. Box 67, Gainesville, Fla.

Danis, Sydney H. (1936), Sydney H. Danis, 16 E. 43rd St., New York, N. Y.

Datz, Irving* (1942), assistant controller, Franklin Simon & Co., Inc., 414 Fifth Ave., New York, N. Y.

Davis, Harry C.* (1943), treasurer, W. P. Chrysler Building Corp., 405 Lexington Ave., New York, N. Y.

Davis, Lt. James Carmon (1942), with Army of the United States

Davis, Lester S. (1943), partner, Haskins & Sells, 111 W. Monroe St., Chicago, Ill.

Davis, William W.* (1943), with Lybrand, Ross Bros. & Montgomery, 2 Pine St., San Francisco, Calif.

Davitt, Edward (1943), with Haskins & Sells, Harris Trust Bldg., Chicago, Ill.

Day, Clarence (1943), Clarence Day, 607 Portlock Bldg., Norfolk 10, Va.

Dayton, Ernest R.* (1943), comptroller, TheRussell Manufacturing Co., Middletown, Conn.

Deane, John V. (1943), partner, Reilly & Deane,485 Madison Ave., New York, N. Y.

Dechow, Carl, Jr.* (1943), Carl Dechow, Jr., 1706 Broadway, Oakland, Calif.

DeJager, Harold R.* (1943), with Ernst & Ernst, 906 Lincoln Alliance Bldg., Rochester 4, N. Y.

Delaney, Everett W. (1942), partner, J. Wm.Hope & Company, 886 Main St., Bridgeport, Conn.

Derby, Richard E'.* (1943), with F. G. Masquelette & Co., 1618 Cotton Exchange Bldg., Houston. Texas

Derrick, Z. Vernon* (1943), with Scholefield, Wells & Baxter, 410 Kearns Bldg., Salt Lake City, Utah

Derrig, J. F.* (1943), with Boeing Aircraft Co., 200 W. Michigan St., Seattle, Wash.

Deutsch, Richard* (1943), with Joe Bond & Co., 305 Wallace Bldg., Little Rock, Ark.

Diederichs, Carl M. (1943), with H. C. Goettsche & Co., 5252 Broadway, Chicago, Ill.

Dill, Edwin G., Jr.* (1943), partner, Charles J. Rowland & Co., 2 Leitzell Bldg., State College, Pa.

Dill, William Edwin (1943), partner, L. E. Brown & Co., 123 S. Broad St., Philadelphia, Pa.

Dixon, Norwood P. (1943), with Ernst & Ernst, 1023 Bankers Mortgage Bldg., Houston, Texas

Doak, Lowell C.* (1943), with University ofChicago, Chicago, Ill.

Doheny, Frank P. (1943), with George Rossetter & Co., 1730 First National Bank Bldg., Chicago, Ill.

Dohm, Joseph H.* (1942), with Fred F. Alford & Co., Box 5088, Dallas, Texas

Dokken, Stanley W. (1942), with Stanley C.Coward, 1110 Baker Bldg., Minneapolis, Minn.

Downing, Harold A.* (1943), with United StatesNaval Reserve

Doyle, Lt. W. F., Jr.* (1943), with United States Naval Reserve

Drake, Gregory (1942), Gregory Drake, 17 E. 42nd St., New York, N. Y.

Draper, Verden R.* (1943), with Price, Water- house & Co., 1221 Locust St., St. Louis, Mo.

Drummond, Oliver* (1943), partner, Griffith and Company, Girard Trust Company Bldg., Philadelphia, Pa.

Dudley, Charles G.* (1943), with Price, Waterhouse & Co., 56 Pine St., New York, N. Y.

Duffy, Charles F. (1943), with Scovell, Wellington & Co., 404 Bulkley Bldg., Cleveland, Ohio

Dulan, Harold A. (1943), with Department ofAccounting & Statistics, A and M College of Texas, College Station, Texas


Duncan, Melvin J.* (1943), Melvin J. Duncan, 215 Market St., San Francisco 5, Calif.

Eads, William Graves (1942), W. G. Eads, City National Bank Bldg., Wichita Falls, Texas

Eby, George W.* (1942), treasurer, Harris Amusement Companies, William Penn Hotel, Pittsburgh, Pa.

Eck, Albert O. (1943), partner, Kerber, Eck & Braeckel, 810 Myers Bldg., Springfield, Ill.

Edgar, Lt. Wesley B.* (1943), with United States Naval Reserve

Edwards, Allan A.* (1943), with Milton E. Mandel, 75 Montgomery St., Jersey City, N. J.

Edwards, Ensign J. O.* (1943), with United States Naval Reserve

Eichenholtz, Lt. Maurice A. (1943), with United States Naval Reserve

Eidswick, Harry N. (1943), with Lybrand, Ross Bros. & Montgomery, 2 Pine St., San Francisco, Calif.

Eilen, Dorothy (1943), with S. D. Leidesdorf & Co., 125 Park Ave., New York, N. Y.

Eisen, Lt. Charles J.* (1942), with Army of the United States

Elliott, Bryan C. S.* (1942), with Carnegie- Illinois Steel Corp., 1871 Frick Annex, Pittsburgh,

Ellsworth, Donald Chester* (1943), with Lybrand, Ross Bros. & Montgomery, 555 Skinner Bldg., Seattle, Wash.

Emery, C. Lewis, Jr.* (1943), comptroller, Free Sewing Machine Co., 18th Avenue at 12th St., Rockford, Ill.

Emmons, Carson L. (1943), with Ernst & Ernst, 728 Illinois Bldg., Indianapolis, Ind.

Ensor, S. Laurence (1943), with Lybrand, Ross Bros. & Montgomery, 1502 First National Bank Bldg., Baltimore, Md.

Epstein, Harry (1943), partner, Epstein, Aftergut & Co., 818 Olive St., St. Louis, Mo.

Erb, Arlan H.* (1943), assistant comptroller, Republic Steel Corporation, 1632 Republic Bldg., Cleveland, Ohio

Ernst, Charles R.* (1943), with Oswego Falls Corporation, Syracuse, N. Y.

Essler, Frank Edward* (1943), with Bell Aircraft Corp., 2050 Elmwood Ave., Buffalo, N. Y.

Evans, George Albert* (1943), with Price, Waterhouse & Co., 530 W. 6th St., Los Angeles, Calif.

Evans, Ensign John L.* (1943), with United States Naval Reserve

Evenson, Elden A.* (1943), with Army of the United States

Ewing, A. M.* (1942), with United States Office of Price Administration, Fort Worth Club Bldg., Fort Worth, Texas

Fagenholz, Leonard (1943), partner, David Himmelblau & Co., 110 S. Dearborn St., Chicago, Ill.

Fannin, William Raymond (1942), with Price, Waterhouse & Co., 56 Pine St., New York, N. Y.

Farfel, Aaron J.* (1943), partner, A. J. Farfel & Co., 1352 Commerce Bldg., Houston, Texas

Farmer, Edward W. (1943), Edward W. Farmer, 1404 Erie Trust Bldg., Erie, Pa.

Farrington, Joseph D.* (1943), with Price, Water- house & Co., 1720 Rand Bldg., Buffalo, N. Y.

Fay, James G.* (1942), with Kalunite, Inc., 600 W.33rd, South, Salt Lake City, Utah

Feder, Harry (1943), partner, Robert Siegel & Co., 32 Broadway, New York, N. Y.

Feinberg, Meyer* (1943), assistant controller Commercial Solvents Corp., 17 E. 42nd St., New York, N. Y.

Feller, John M. (1943), partner, John E. O. Feller, 132 Market Ave., S., Canton 2, Ohio

Fenske, Lt. Theodore H.* (1942), with United States Naval Reserve

Ferree, Russell J.* (1943), comptroller, The Lubri- Zol Corp., 3057 Euclid Sta., Cleveland, Ohio

Ferst, Stanley D.* (1943), with Laventhol & Krekstein, 1528 Walnut St., Philadelphia, Pa.

Fickling, Lt. Arthur K.* (1943), with United States Naval Reserve

Finer, Joseph* (1942), partner, Max Starr and Co., 161 Devonshire St., Boston, Mass.

Fischer, Capt. George F.* (1943), with Army of the United States

Fischer, W. H. (1943), partner, Brethauer & Fischer, 504 Bank of America Bldg., Berkeley, Calif.

Fishel, Lt. Philip W.* (1943), with Army of the United States

Fitz-Gerald, Daniel M.* (1943), comptroller,Wickes Bros., 515 N. Washington Ave., Saginaw, Mich.

Fitzgerald, John P.* (1942), John P. Fitzgerald, 810 Wesley Temple Bldg., Minneapolis, Minn.

Flack, Walter R.* (1943), Walter R. Flack, 1612Milam Bldg., San Antonio, Texas

Flaherty, Arthur G. (1943), partner, Flaherty, Bliss & Co., 40 Court St., Boston, Mass.

Flesher, Herbert J.* (1943), partner, Flesher, Anderson & Flesher, 555 Rand Tower, Minneapolis, Minn.

Flesher, Stanley L.* (1942), partner, Hyre,Flesher and Adams, 815 Metropolitan Bldg., Minneapolis, Minn.

Fogg, Charles E.* (1943), comptroller, Nicholson File Co., 23 Acorn St., Providence, R. I.

Foonberg, Maurice (1943), Maurice Foonberg, 215 W. 7th St., Los Angeles 14, Calif.

Forler, Edward J. (1942), with Rosenau Brothers, 25th and Westmoreland Sts., Philadelphia, Pa.

Forrest, William B., Jr.* (1943), Wm. B. Forrest,Jr., 809 Buchanan, Longview, Texas

Forth, J. Vernon (1943), with Wilson, Shults & Co., 119 E. Main St., Rochester, N. Y.

Fountain, Walter J.* (1943), partner, Goldman and Fountain, 330 Whitney Bldg., New Orleans 12, La.

Fox, Clarence J. (1943), partner, J. R. McCartan & Co., 507 Oil City National Bank Bldg., Oil City, Pa. .

Fox, Ensign John J.* (1943), with United States Naval Reserve

Fratkin, Ralph Marshall* (1943), Ralph M. Fratkin, 1100 Liberty Trust Bldg., Philadelphia, Pa.

Fredericks, Clarence R.* (1943), with TheBowater Paper Co., Inc., 342 Madison Ave., New York, N. Y.

Freemon, A. H. (1943), A. H. Freemon, 918 City National Bldg., Wichita Falls, Texas

Friedberg, Leonard L. (1943), Leonard L. Friedberg, 3229 Bergenline Ave., Union City, N. J.

Friedman, William (1943), William Friedman, 143 E. State St., Trenton, N. J.

Frizzell, Emmett G. (1943), with A. M. Pullen & Co., Masonic Temple, Danville, Va.

Froese, Ralph W.* (1943), with Army of the United States

Fronk, William J. (1942), partner, Haskins & Sells, 590 Dexter Horton Bldg., Seattle, Wash.

Fulk, Ensign R. Neal* (1943), with United StatesNaval Reserve

Fuller, Robert G. (1943), partner, Robert G. Fuller & Company, 1761 Penobscot Bldg., Detroit, Michigan

Futerman, Jerome G. (1943), Jerome G. Futerman, 60 Broad St., New York, N. Y.

Gaa, Charles J.* (1943), with Army of the United States

Gallacher, Andrew Keith* (1943), with Arthur Andersen & Co., 67 Wall St., New York 5, N. Y.

Galliher, O. R., Jr.* (1943), secretary-treasurer. Interstate Hardware Co., Inc., Bristol, Tenn.

Galpern, Michael Carl* (1942), with Barton, Pilie, Sere & Wermuth, 603 Carondelet Bldg., New Orleans, La.

Galusha, Hugh D., Jr.* (1943), partner Galusha, Higgins and Galusha, Helena, Mont.

Galvin, William A.* (1943), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Gancher, Lt. Louis (1943), with Army of the United States

Gaskins, Tom O.* (1943), with Arthur Andersen & Co., 120 S. LaSalle St., Chicago, Ill.

Gaspardo, James S.* (1943), comptroller, Ladish Drop Forge Co., 5405 S. Packard Ave., Cudahy, Wis.

Gasser, William D.* (1943), with Miller, Franklin, Bassett & Co., 939 Lincoln-Alliance Bank Bldg., Rochester 4, N. Y.

Gassner, Walter S. (1943), with Niles & Niles, 165 Broadway, New York, N. Y.

Gates, Relton F.* (1943), Relton F. Gates, 530 Gidden Lane Bldg., Shreveport, La.

Gay, John Coleman (1943), partner, L. J. Richard & Co., P. O. Box 1023, Mobile, Ala.

Geis, Lt. Norwood C.* (1942), with United States Naval Reserve


Gengler, Hilmer J. (1943), Hilmer J. Gengler, 767 N. Water St., Milwaukee, Wis.

Gerbing, Frank, Jr.* (1943), with Accounts and Auditing Division, United States Department of Agriculture, 5 S. Wabash Ave., Chicago, Ill.

Getz, Lt. Wallace F.* (1943), with Army of the United States

Geyer, Jack* (1943), with Eugene J. Weiss, 41 N. E. First Ave., Miami, Fla.

Gillespie, S. O. (1943), S. O. Gillespie, 418 Red Rock Bldg., Atlanta, Ga.

Gillman, Louis (1943), Louis Gillman, 429 Ingraham Bldg., Miami 32, Fla.

Gilluly, Harry F. (1943), with Thurston & Grider, 303 Bassett Tower, El Paso, Texas

Gilmore, Milton M.* (1943), with Allen R.Smart & Co., 1411 Fourth Avenue Bldg., Seattle, Wash.

Girone, Victor M.* (1943), with Department of Finance, State of Illinois, 105 W. Madison St.. Chicago, Ill.

Glickman, Max* (1943), Max Glickman, 523 S. Redfield St., Philadelphia, Pa.

Gold, Lt. Harold* (1943), with Army of the United States

Goldberg, Barney Z. (1943), Barney Z. Goldberg, 161 Main St., Burlington, Vt.

Goldberg, Jacob (1943), with Ira Rubel & Co., 221 N. LaSalle St., Chicago, Ill.

Golding, Herman H. (1942), Herman H. Golding, 20 Pemberton Square, Boston, Mass.

Goldfarb, Leon M.* (1943), with Calmenson,Abramson & Co., 1212 Pioneer Bldg., St. Paul, Minn.

Goldman, Morris* (1942), Morris Goldman, 216 Barristers Hall, Boston, Mass.

Goldsmith, James* (1943), with Price, Waterhouse & Co., 530 W. 6th St., Los Angeles, Calif.

Gonaver, Francis R.* (1943), with department of public assistance, Commonwealth of Pennsylvania, 124 N. 15th St., Philadelphia, Pa.

Goode, W. B.* (1943), with W. O. Ligon & Co., 1916 Niels Esperson Bldg., Houston, Texas

Goodell, Raymond B.* (1943), Raymond B.Goodell, 2 Rector St., New York, N. Y.

Goodkin, Harry (1943), Harry Goodkin, 120 Broadway, New York, N. Y.

Goodspeed, Warren S.* (1943), with Barton,Pilie, Sere & Wermuth, 609 Carondelet Bldg., New Orleans, La.

Gottfried, Richard M.* (1943), with Board of Economic Warfare, Washington, D. C.

Gould, George J. (1943), with Edward Orenge & Company, Hudson Trust Bldg., Hoboken, N. J.

Gould, Meyer W. (1943), Meyer W. Gould, 176 W. Adams St., Chicago, Ill.

Graf, Paul H.* (1943), secretary, Pompeian Olive Oil Corporation, 4201 Philadelphia Ave., Baltimore 24, Md.

Green, Thomas J. (1943), partner, Barrow, Wade, Guthrie & Co., 120 Broadway, New York, N. Y.

Greenstein, Harry J. (1943), with Army of the United States

Greenwald, Bernard B. (1943), with Maxwell, Abbell & Company, 160 N. LaSalle St., Chicago,

Greguson, Alfred* (1943), Alfred Greguson, 815 Metropolitan Bldg., Minneapolis, Minn.

Grice, Theodore Nelson (1942), partner, W. M. Russ & Company, 302 Security Bank Bldg., Raleigh, N. C.

Grimader, Carlos J.* (1943), with Haskins & Sells, Hibernia Bldg., New Orleans, La.

Guenther, Richard J.* (1943), with Ernst & Ernst, 2000 Buhl Bldg., Detroit 26, Mich.

Guthmuller, Ensign Robert W.* (1943), with United States Naval Reserve

Haas, Erich* (1943), 1055 Summit Ave., New York 52, N. Y.

Hacker, Samuel (1943), partner, Samuel Hacker & Co., 132 W. 43rd St., New York 18, N. Y.

Hackmaster, John W. (1942), John W. Hackmaster, 1001 Public Ledger Bldg., Philadelphia, Pa.

Hagan, P. Willett (1943), P. Willett Hagan, 1510 Kentucky Home Life Bldg., Louisville 2, Ky.

Hahn, Ervin L.* (1943), partner, Komlyn & Company, Law and Finance Bldg., Pittsburgh 19, Pa.

Haight, Harold H. (1943), Harold H. Haight, Hills Bldg., Syracuse, N. Y.

Hamman, Paul E. (1943), with Ernst & Ernst, 2000 Buhl Bldg., Detroit, Mich.

Hammill, Earl W.* (1943), with A. O. Smith Corporation, P. O. Box 584, Milwaukee 1, Wis.

Hampson, Douglas F. (1943), with Harris, Kerr, Forster & Co., 918 Rhodes-Haverty Bldg., Atlanta, Ga.

Hanley, William J.* (1943), with Mountain Lake Corporation, Lake Wales, Fla.

Hanlin, Ensign Richard L.* (1943), with United States Naval Reserve

Hansel, Arthur James* (1942), with L. N. Treadway & Associates, 313 Luhrs Bldg., Phoenix, Ariz.

Hansen, John H.* (1943), assistant treasurer,National Enameling and Stamping Company, 270 N. 12th St., Milwaukee, Wis.

Hansen, Major Oscar Magnus* (1942), with Army of the United States

Hanson, C. Wade* (1943), partner, Whitcomb, Buell, Stratford & Co., 1040 Pacific Bldg., Portland, Ore.

Hanson, John H., Jr. (1942), partner, John S. Glenn & Associates, 709 American National Bank Bldg., Nashville, Tenn.

Hardy, Edward Ira (1942), with Leach, Calkins and Scott, State Planters Bank Bldg., Richmond, Va.

Harker, William Clarkson* (1942), with Army of the United States

Harmon, A. Stanley (1943), with Had field, Roth- well, Soule & Coates, 750 Main St., Hartford, Conn.

Harmon, David P.* (1943), R. D. No. 2, Old Denville Rd., Boonton, N. J.

Harrington, Lt. Emmett S. (1942), with United States Naval Reserve

Harrington, John D.* (1943), with Geo. S. Olive & Co., 528 Chamber of Commerce Bldg., Indianapolis, Ind.

Harris, Ensign David Paul* (1942), with United States Naval Reserve

Harris, Michael E.* (1943), assistant controller, The Esmond Mills, Inc., 21 E. 26th St., New York 10, N. Y.

Harrison, Payne (1943), partner, Harrison & White, Mercantile Bank Bldg., Dallas 1, Texas

Hartsel, D. W.* (1943), with United States NavalReserve

Harwell, George Henry* (1943), treasurer, Elliott & Waldron Abstract Companies, 312 Petroleum Bldg., Fort Worth, Texas

Haskill, Charles* (1942), treasurer, Great Lakes Engineering Works, River Rouge, Mich.

Hawke, John Charles* (1942), with James S. Uhle, Bank of America Bldg., Merced, Calif.

Hayden, J. Bruce* (1943), with Frankfort Distilleries, Incorporated, First Floor, Columbia Bldg., Louisville, Ky.

Hayes, James Vernon (1943), with Price, Water- house & Co., 1221 Locust St., St. Louis, Mo.

Haynes, James M. (1943), partner, Livingston & Haynes, 60 State St., Boston, Mass.

Hazlett, Roy D. (1943), Roy D. Hazlett, 715 Hamilton Bank Bldg., Chattanooga, Tenn.

Hearne, David Charles* (1942), with Barton, Pilie, Sere & Wermuth, 609 Carondelet Bldg., New Orleans, La.

Heffernan, Patrick* (1943), treasurer, Basic Vegetable Products Co., 315 Montgomery St., San Francisco, Calif.

Heilman, Edward H., Jr. (1943), with Knust, Everett & Cambria, 15 Lewis St., Hartford, Conn.

Heimburger, Roy W. (1943), with Ernst & Ernst, 1700 Boatmen’s Bank Bldg., St. Louis, Mo.

Heinrich, Willard L.* (1943), treasurer, Willys- Overland Motors, Inc., Wolcott Blvd., Toledo, Ohio

Henderson, Edwin H. (1943), with Haskins '& Sells, 1405 Healy Bldg., Atlanta, Ga.

Hepfer, Lyle D. (1943), Lyle D. Hepfer, 602 N. Washington Ave., Lansing, Mich.

Hersperger, Harold R. (1943), partner, J. R. McCartan & Co., 1208 Commonwealth Bldg., Pittsburgh, Pa.

Herzberg, Nathan R. (1943), partner, Bay, Herzberg & Bay, 112 W. 9th St., Los Angeles 15, Calif.

Herzog, Emil H.* (1943), with Peat, Marwick, Mitchell & Co., State National Bank Bldg., Houston 2, Texas


Hess, Joseph W.* (1943), with Price, Waterhouse & Co., 56 Pine St., New York 5, N. Y.

Hewell, Lt. Walter Reece (1943), with United States Naval Reserve

Hieronymus, Arthur G.* (1943), controller, The Wheeler Corporation, 200 N. Broadway, Green Bay, Wis.

Higginbotham, Prank (1942), with Northwestern University, Lake Shore Drive and Chicago Ave., Chicago, Ill.

Hildreth, Norman E., Jr.* (1943), with Patterson, Teele & Dennis, 1 Federal St., Boston 10, Mass.

Hillsman, Otto W. (1943), partner, Otto Hillsman & Co., 231 S. LaSalle St., Chicago, Ill.

Hilperts, Lt. Emil A., Jr.* (1943), with United States Naval Reserve

Himes, Whitney B. (1943), partner, Himes & Himes, 913 Harvey Bldg., West Palm Beach, Fla.

Hinchcliff, Charles Wilford* (1943), with Peat, Marwick, Mitchell & Co., 1550 Russ Bldg., San Francisco, Calif.

Hinchman, David B.* (1943), with Briggs Manufacturing Company, 11631 Mack Avenue, Detroit 14, Mich.

Hines, Martin A. (1943), with Hadfield, Rothwell, Soule & Coates, 750 Main St., Hartford, Conn.

Hirsberg, Ensign David Harold* (1942), withUnited States Naval Reserve

Hoehn, George (1943), George Hoehn, 1306 Norwood Bldg., Austin, Texas

Hoffman, Ensign Charles A. (1943), with United States Naval Reserve

Hoffman, Ephraim* (1943), with A. B. Waldbaum & Company, 12 S. 12th St., Philadelphia 3, Pa.

Hollis, Thomas L.* (1943), with Haskins & Sells, 906 Hibernia Bank Bldg., New Orleans, La.

Holm, William H. (1943), partner, I. D. Wood & Co., Mayer Bldg., Portland 5, Ore.

Holsen, Robert C.* (1942), with Ernst & Ernst, 231 S. LaSalle St., Chicago, Ill.

Holt, Herbert O.* (1943), with Peat, Marwick, Mitchell & Co., 2306 Mercantile Bank Bldg., Dallas, Texas

Hoormann, Cyril Frederick* (1942), with Army of the United States

Hopkins, DeLos L.* (1937), with Farm Security Administration, U. S. Department of Agriculture, Cincinnati, Ohio

Hornaday, Howard B. (1943), with Arne S. Hansen & Co., 800 Insurance Bldg., Seattle, Wash.

Hornbostel, Major Charles C.* (1943), with Army of the United States

Hornick, John A.* (1943), with Cleveland Ordnance District, 1006 Terminal Tower, Cleveland, Ohio

Horsburgh, Gordon D.* (1942), auditor, Defense Plant Corporation, Nash-Kelvinator Corp., Kenosha, Wis.

Hoshal, Walter J., Jr. (1943), with Price, Water- house & Co., 1946 Penobscot Bldg., Detroit, Mich.

Houghton, James F. (1943), with Army of the United States

Houle, Sgt. Roger P.* (1943), with Army of the United States

Howard, Ira N.* (1943), with Peat, Marwick, Mitchell & Co., 1516 Liberty Life Bldg., Charlotte,N. C.

Hubbard, W. E. (1943), with .2. Howard Phipps & Co., 533 Title Bldg., Baltimore, Md.

Huddleson, Kenneth M.* (1943), comptroller,American Instrument Co., 8010 Georgia Ave., Silver Springs, Md.

Hudson, John J.* (1943), secretary and comptroller, Badger Paint & Hardware Stores, Inc., 5001 W. State St., Milwaukee, Wis.

Huey, Corp. Philip Albert* (1942), with Army of the United States

Hume, Robert I.* (1943), with Look Magazine, Inc., 511 Fifth Ave., New York, N. Y.

Humlicek, Adolph L.* (1943), with J. W. North & Co., 105 W. Monroe St., Chicago, Ill.

Hunsberger, Russel S. (1942), with Main and Company, 2222 Packard Bldg., Philadelphia, Pa.

Hutchison, David T. (1943), with Murphy, Lanier & Quinn, 231 S. LaSalle St., Chicago, Ill.

Hutchison, Lt. James Franklin, Jr. (1942), with United States Naval Reserve

Inman, Charles Norton* (1943), with Vega Aircraft Corporation, Burbank, Calif.

Inzana, Peter (1943), with Army of the United States

Irby, Benjamin F. (1943), with Ernst & Ernst, 1522 Alamo National Bldg., San Antonio,. Texas

Irving, Robert C. (1942), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Irving, Robert H., Jr. (1942), with Price, Waterhouse & Co., 711 Niles Esperson Bldg., Houston,

Israel, Sydney L. (1942), Sydney L. Israel, 60 E. 42nd St., New York, N. Y.

Jackman, Lt. H. J.* (1943), with United States Naval Reserve

Jackson, B. T.* (1943), B. T. Jackson, 8 Commercial Warehouse Bldg., Little Rock, Ark.

Jackson, Capt. Edgar E.* (1943), with Army of the United States

Jacobs, Arnold* (1943), secretary, Seaboard Container Corporation, 1650 S. 51st St., Philadelphia, Pa.

Jacobs, S. Ralph* (1943), with Peat, Marwick, Mitchell & Co., 1 Federal St., Boston, Mass.

Jacobson, Charles (1943), with Price, Waterhouse & Co., 33 N. LaSalle St., Chicago, Ill.

Jacques, Arthur F.* (1943), comptroller, A. J. Lindemann & Hoverson Co., 601 W. Cleveland Ave., Milwaukee, Wis.

James, Ned* (1942), 1277 Commonwealth Ave., Boston, Mass.

Jamison, Carl C. (1943), Carl C. Jamison, First National Bank Bldg., Tuscaloosa, Ala.

Jancourtz, Reuben (1942), R. Jancourtz Audit Co., 216 Fifth Ave., New York, N. Y.

Janssen, J. Robley* (1943), with Lockheed Aircraft Corporation, Burbank, Calif.

Jansson, Eric G. (1943), Eric G. Jansson, 815 15th St., N. W., Washington, D. C.

Janvrin, Joseph Brenton (1943), partner, Barrow, Wade, Guthrie & Co., 1 N. LaSalle St., Chicago, Ill.

Jarchow, Charles C.* (1943), vice-president and comptroller, American Steel Foundries, 410 N. Michigan Ave., Chicago, Ill.

Jennings, Rex M. (1943), with Contract Audit Branch, Army Air Forces, P. O. Box 117, Wichita, Kansas

Jensen, Walter A.* (1943), with Tennessee Valley Authority, Knoxville, Tenn.

Jessen, Sgt. Leonard* (1943), with Army of the United States

Johnson, Carl A.* (1943), with Alien Property Custodian, 123 S. LaSalle St., Chicago, Ill.

Johnson, Carl I. (1943), with Scovell, Wellington & Company, 111 Broadway, New York, N. Y.

Johnson, Edward S. (1943), with Office of Supervisory Cost Inspector, Fourth Naval District, 121 N. Broad St., Philadelphia, Pa.

Johnson, Lt. Francis B.* (1943), United States Naval Reserve

Johnson, Franklin E. (1943), Franklin E. Johnson, 1524 Puget Sound Bank Bldg., Tacoma, Wash.

Johnson, Richard (1943), with Lybrand, Ross Bros. & Montgomery, 80 Federal St., Boston, Mass.

Jones, Charles Everett (1943), with Ernst & Ernst, 19 Rector St., New York, N. Y.

Jones, Henry M.* (1943), internal revenue agent. Bureau of Internal Revenue, New Orleans, La.

Jones, Joseph P., Jr.* (1942), with Waldman, Petot & Co., 414 Marion E. Taylor Bldg., Louisville, Ky.

Jones, Norman E. (1943), partner, Robert Douglas & Co., 50 Congress St., Boston, Mass.

Jones, Ralph M. (1942), partner, Pingree and Jones, 111 W. 7th St., Los Angeles, Calif.

Jones, Richard G. (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis, Mo.

Jones, W. Bruce* (1942), partner, Meals & Company, 1411 Fourth Avenue Bldg., Seattle, Wash.

Jordan, Raymond U. (1943), partner, Stagg, Mather & Hough, 141 Broadway, New York 6 N. Y.

Kahlowsky, Isidore (1943), partner, I. Kahlowsky & Co., 647 Market St., Camden, N. J.

Kane, James (1943), James Kane, 41 N. Main St., Fall River, Mass.

Kane, Ensign John Ewing* (1942), with United States Naval Reserve

Kanner, Sidney* (1943), Sidney Kanner, 611 Munsey Bldg., Baltimore 2, Md.


Kaplan, Theodore* (1943), Theodore Kaplan, 221 N. LaSalle St., Chicago, Ill.

Kellogg, Lester W.* (1943), with Lybrand, Ross Bros. & Montgomery, 555 Skinner Bldg., Seattle, Wash.

Kelly, Francis John (1943), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Kenny, John J. (1943), with Crown Cork & Seal Company, Inc., 4425 Eastern Ave., Baltimore, Md.

Kent, Ralph E. (1943), with Arthur Young & Co., 1 Cedar St., New York, N. Y.

Kernaghan', William A.* (1943), partner, Abbott & Hawkins, 1507 Cotton Exchange Bldg., Dallas, Texas

Kerr, Malcolm Stuart (1942), with Western Electric Company, Inc., Kearny, N. J.

Kessel, Albert J.* (1943), Albert J. Kessel, 403 W. 8th St., Los Angeles 14, Calif.

Kessler, Louis M.* (1943), assistant regional accountant, Office of Price Administration, 350 Fifth Ave., New York, N. Y.

Ketcham, Ensign Frank A.* (1943), with United States Naval Reserve

Kimball, Herbert G.* (1943), with Lockheed Aircraft Corporation, Burbank, Calif.

Kinard, Hargett Y. (1943), with Lybrand, Ross Bros. & Montgomery, 2101 Packard Bldg., Philadelphia, Pa.

Kirkebye, Henry T. (1943), partner, Barrow, Wade, Guthrie & Co., 120 Broadway, New York,N. Y.

Klapman, Philip A. (1943), Philip A. Klapman, 33 S. Clark St., Chicago, Ill.

Klatzkin, Joseph P. (1943), partner, Joseph P. Klatzkin and Company, 197 W. State St., Trenton,N. J.

Klein, Sanders (1943), partner, M. S. Cassen & Co., 108 E. Washington St., Indianapolis, Ind.

Kleinsmith, J. Angus (1943), partner, James J.Hastings & Co., Federal Trust Bldg., Newark,N. J.

Kliber, Ralph J.* (1943), with Rutten, Welling and Company, 1033 Dime Bank Bldg., Detroit, Mich.

Kline, Bernard H.* (1943), cost auditor, Army Air Forces, Eastern Procurement District, 90 Church St., New York, N. Y.

Knox, Leslie B.* (1943), with United Concrete Pipe Company, Shipbuilding Division, Los Angeles, Calif.

Knox, Robert S.* (1943), with Price, Waterhouse & Co., 33 N. LaSalle St., Chicago, Ill.

Knudsen, Lewis J. (1943), partner, Fonteine, McCurdy & Company, 735 N. Water St., Milwaukee, Wis.

Koelling, J. T.* (1943), with John P. Bonicamp, 719 Union National Bank Bldg., Wichita, Kan.

Kohlhepp, John W.* (1943), with Securities andExchange Commission, 18th and Locust Sts., Philadelphia, Pa.

Konicoff, Thomas* (1943), with Melwood Construction Corp., 507 Fifth Ave., New York, N. Y.

Koontz, Watson M. (1943), Watson M. Koontz, 1010 Building & Loan Tower, South Bend, Ind.

Kopp, Martin H.* (1943), with A. D. Leidesdorf & Co., 125 Park Ave., New York, N. Y.

Korn, Henry* (1943), Henry Korn, Grant Bldg., San Jose, Calif.

Kramer, Ensign Irvine M.* (1942), with United States Naval Reserve

Krantz, B. Sidney (1943), B. Sidney Krantz, 1232 Bankers Securities Bldg., Philadelphia, Pa.

Kratt, Robert A.* (1942), with Boulay, Anderson, Waldo & Co., 1023 Northwestern Bank Bldg., Minneapolis, Minn.

Kratz, Joseph S., Jr.* (1943), with Reconstruction Finance Corporation, Lansing, Mich.

Kravitz, Capt. I. William (1943), with Army of the United States

Krogness, Leslie S.* (1943), with Pacific Gear Works of Los Angeles, 2053 E. 38th St., Los Angeles, Calif.

Kronish, Ben (1943), Ben Kronish, 1450 Broadway, New York, N. Y.

Kropp, Joseph Tracy* (1942), with Vick Chemical Company, 122 E. 42nd St., New York, N. Y.

Kugler, Harold A. (1943), Harold A. Kugler,1402A Marshall St., Manitowoc, Wis.

Kuhn, Eugene (1943), partner, LaSalle Audit Company, 205 W. Wacker Drive, Chicago 6, Ill.

Kunze, Harry L. (1943), partner, Reilly, Penner & Benton, 110 E. Wisconsin Ave., Milwaukee, Wis.

Lady, Harold W.* (1943), with contract audit section, United States Army Air Forces, 504 Third National Bldg., Dayton 2, Ohio

Lally, A. A. (1934), with Barrow, Wade, Guthrie & Co., 120 Broadway, New York, N. Y.

Lambie, Donald W.* (1943), with Ellsworth L. Fulk, 1223 Sharp Bldg., Lincoln, Neb.

Lambright, Ray B.* (1943), with Arthur Andersen & Co., 1304 Commerce Bldg., Kansas City, Mo.

Lamping, L. J.* (1943), with Price, Waterhouse & Co., 711 Niels Esperson Bldg., Houston, Texas

Lane, Spencer H. (1943), with Ernst & Ernst,1204 First National Soo Line Bldg., Minneapolis, Minn.

Langer, Felix G. (1943), Felix G. Langer, 1 Wall St. New York 5, N. Y.

Lansberg, Alexander Warren* (1942), assistant treasurer, Hartford Electric Steel Corp., 540 Flatbush Ave., Hartford, Conn.

Latham, Arthur Mead* (1943), with United States Federal Public Housing Authority, South Bend, Ind.

Laughlin, Ray Gordon (1943), partner, J. W. Boyle & Co., 509 First National Bank Bldg., East St. Louis, Ill.

Lawson, Robert A.* (1943), with Loomis, Suffern & Fernald, 80 Broad St., New York 4, N. Y.

Leas, Freeman A. (1943), Freeman A. Leas, 321Lemcke Bldg., Indianapolis, Ind.

Leatherwood, Walter Z.* (1943), assistant secretary and assistant treasurer, Community Public Service Company, 1507 Electric Bldg., Fort Worth, Texas

Ledbetter, L. Dow (1934), partner, Edmundson, Daniels & Willett, 409 National Bank of Commerce Bldg., Norfolk, Va.

Lee, Eric A. (1943), with Ernst & Ernst, 1702 Industrial Trust Bldg., Providence, R. I.

Leitner, Clifford E. (1943), with Wideman, Madden & Co., 1600 Toledo Trust Bldg., Toledo, Ohio

Leitner, Ensign William M.* (1943), with United States Naval Reserve

Leo, Lewis G.* (1943), with Army of the United States

Leonard, Glenn P. (1943), with Haskins & Sells, First National Bank Bldg., Cincinnati 2, Ohio

Lester, Lawrence W.* (1943), with Stewart,Watts & Bollong, 50 State St., Boston, Mass.

Leuin, Macy L. (1943), partner, Bachrach, Sander-beck & Co., 908 Farmers Bank Bldg., Pittsburgh, Pa.

Levess, Herbert H. (1943), partner, Alberts, Kahn & Levess, 295 Madison Ave., New York 17, N. Y.

Levi, Lewis* (1943), with Cost Inspection Service Bureau, United States Navy Department, c/o American Bridge Co., Ambridge, Pa.

LeVine, Richard (1943), Richard LeVine, 333 Washington St., Boston, Mass.

Levy, Michael E. (1942), auditor, United States Army Air Forces, Ternstedt Manufacturing Division, G.M.C., Detroit, Mich.

Levy, Robert E.* (1943), with Securities and Exchange Commission, 18th and Locust Sts., Philadelphia, Pa.

Lewis, Donald L., Jr.* (1942), D. L. Lewis, Jr., 1032 Volunteer Bldg., Chattanooga, Tenn.

Lewis, Leon O., Jr. (1943), Leon O. Lewis, Jr., 1709 Transit Tower, San Antonio 5, Texas

Lieberman, Milton M. (1943), partner, Lieberman & Cohen, 11 Commerce St., Newark, N. J.

Lillard, Joseph A. (1943), Joseph A. Lillard, 75 West St., New York, N. Y.

Lindquist, Rudolph E.* (1942), partner, Lindquist and Von Husen, 369 Pine St., San Francisco, Calif.

Lindsey, Michael R. (1943), partner, H. V. Robertson & Company, 914 Oliver-Eakle Bldg., Amarillo, Texas

Liskey, Lt. Robert R. (1943), with United States Naval Reserve

Livaudais, Jacques A.* (1942), with United States Coast Guard Reserve

Lloyd, Capt. William H. (1942), with Army of the United States

Lockhart, Bert W.* (1942), partner, Post, Lockhart & Tate, 507 Lloyd Bldg., Seattle, Wash.


Loftin, B. Hunter* (1943), with Barrow, Wade, Guthrie & Co., 2038 Commerce Bldg., Houston, Texas

Logan, Robert B.* (1943), assistant treasurer, Washington Veneer Company, Olympia, Wash.

London, Lt. David J.* (1943), with Army of theUnited States

Long, Clarence W.* (1942), with Ernst & Ernst, 728 Illinois Bldg., Indianapolis, Ind.

Long, Levi W.* (1943), with Ernst & Ernst, 1522 Alamo National Bldg., San Antonio 5, Texas

Love, L. Cecil* (1943), with Oliver Farm Equipment Company, 400 W. Madison St., Chicago, Ill.

Lowder, Carlton B. (1943), with Dent K. Burt Associates, Dominion National Bank Bldg., Bristol, Va.

Ludwig, Mathew, J.* (1943), assistant secretary, Basic Refractories, Inc., 845 Hanna Bldg., Cleveland, Ohio

Lumley, George H.* (1943), with B. Bateman & Co., 60 Park Place, Newark, N. J.

Lundgren, J. Arnold (1942), with Ernst & Ernst, 1702 Industrial Trust Bldg., Providence, R. I.

Lutz, I. A. (1943), with Ernst & Ernst, 1700Boatmen’s Bank Bldg., St. Louis, Mo.

Lyet, J. Paul II* (1943), controller, New Holland Machine Company, 100 Franklin St., New Hol

land, Pa.Mabry, Marvin* (1942), secretary-treasurer, West

brook-Thompson Holding Corp., 1808 Electric Bldg., Fort Worth, Texas

MacLaren, Malcolm* (1942), partner, Miller and MacLaren, 4 Blair Bldg., Atchison, Kan.

MacNaughton, Raymond W. (1943), Raymond W. MacNaughton, 154 Nassau St., New York, N. Y.

MacReynolds, Robert L. (1943), Robert L. MacReynolds, 403 W. 8th St., Los Angeles 14, Calif.

Mallett, Henry S. (1943), partner, Lawrence Scudder & Co., 501 Hackley Union Bldg., Muskegon, Mich.

Mann, George W.* (1942), with Edward G. Budd Manufacturing Company, 2450 Hunting Park Ave., Philadelphia, Pa.

Mantz, Victor H. (1943), assistant to the secretary- treasurer, Allegheny Ludlum Steel Corp., Brackenridge, Pa.

Marciniak, William J. (1943), William J. Marciniak, 58 Sutter St., San Francisco, Calif.

Margolis, Philip Isaac* (1943), Philip Isaac Margolis, Bankers Securities Bldg., Philadelphia, Pa.

Markel, Owen W.* (1942), with Beech Aircraft Corp., Wichita, Kan.

Marks, Alfred R. (1943), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Marks, Harold K. (1943), partner, J. K. Lasser & Co., 1440 Broadway, New York, N. Y.

Marks, Irving M. (1943), I. M. Marks & Co., 1 E. 43rd St., New York, N. Y.

Marshall, Saul* (1943), 2775 Morris Ave., New York 58, N. Y.

Martel, Wilmot A.* (1942), field auditor, United States Army, Philadelphia Ordnance District, 150 S. Broad St., Philadelphia, Pa.

Martin, Oliver* (1943), with Jenkins, Fetterolf & Co., 1528 Walnut St., Philadelphia, Pa.

Martin, Ralph A.* (1943), with Standard Oil Company of Ohio, 1621 Midland Bldg., Cleveland 15, Ohio

Martin, William L.* (1943), with Allen & Foster, 1018 Third National Bank Bldg., Nashville, Tenn.

Maslin, Cyril Bernard* (1943), comptroller, Starkey Farms, Morrisville, Pa.

Matsch, Charles E.* (1943), partner, McGladrey, Hansen, Dunn and Company, 502 Tama Bldg., Burlington, Iowa

Mattingly, Paul A.* (1943), comptroller, Levingston Shipbuilding Co., Front and Mill Sts., Orange, Texas

Mauldin, Theodore S. (1942), partner, Mount & Carter, P. O. Box 93, Albany, Ga.

Mauritz, E. Waldo (1943), partner, George Ros- setter & Co., First National Bank Bldg., Chicago, Ill.

May, John A. (1943), partner, Glenn O. Williams & Co., 1023 Lincoln-Alliance Bank Bldg., Rochester, N. Y.

Mayo, Ralph M. (1943), partner, Ralph B. Mayo & Company, 1200 Security Bldg., Denver, Colo.

McAlpin, Harold J. (1943), 3646 Lake Shore Drive, Chicago, Ill.

McBrady, John* (1942), with J. A. Phillips Company, Second National Bank Bldg., Houston,

McCollum, P. James* (1942), P. James McCollum, P. O. Box 5, Thomasville, Ga.

McCormack, John W. (1943), partner, Kenna & McCormack, 45 E. Milton Ave., Rahway, N. J.

McCoy, G. W. (1943), with Haskins & Sells, 1120, 418 Olive St., St. Louis 2, Mo.

McCullough, John A. (1943), with George Rossetter & Co., 20 Exchange Pl., New York, N. Y.

McFarland, Jamie F.* (1943), with LockheedModification Center, Dallas, Texas

McFarland, Joseph P.* (1943), Joseph P. McFarland, Old National Bank Bldg., Spokane 8, Wash.

McFaul, William J. (1943), partner, Crafts & McFaul, 15 E. 41st St., New York 17, N. Y.

McFerrin, J. M. (1943), J. M. McFerrin, 611 Bibb Bldg., Macon, Ga.

McGillivray, William T. (1943), with Price, Waterhouse & Co., 351 California St., San FranCISCO

McGirr, H. D.* (1942), H. D. McGirr, 408 Hoge Bldg., Seattle 4, Wash.

McIntyre, Walter M. (1943), with Price, Water- house & Co., 56 Pine St., New York 5, N. Y.

McKenzie, James E.* (1942), James E. McKenzie, 401 Oak St., Chattanooga, Tenn.

McKewen, John W.* (1943), with Office of Price Administration, 212 Tower Bldg., Jackson, Miss.

McQuilkin, Martin F. (1943), Martin F. McQuilkin, 1134 Terminal Tower, Cleveland, Ohio

Meek, Joseph E. (1943), partner, L. H. Willig &Co., 1436 Union Trust Bldg., Cincinnati, Ohio

Mehrten, Frank W.* (1943), with Byrd-Frost, Inc., 1110 Tower Petroleum Bldg., Dallas 1, Texas

Mergner, Harry J.* (1942), with Herr and Herr, 1701 Arch St., Philadelphia, Pa.

Merkhofer, John G., Jr. (1943), partner, Wm. H. Mers & Co., Dixie Terminal Bldg., Cincinnati, Ohio

Merrill, Sam A. (1942), with Barrow, Wade, Guthrie & Co., 2038 Commerce Bldg.,‘ Houston, Texas

Mess, Arthur H. (1943), with Illinois Tool Works, Chicago, 111.

Messenger, W. D.* (1943), with Army of the United States

Messer, Donald H. (1943), partner, Degen, Messer & Co., 508 First National Bank Bldg., Easton, Pa.

Messing, David A. (1943), with Laventhol & Krekstein, 1528 Walnut St., Philadelphia, Pa.

Messonnier, Marcel James, Jr.* (1943), withJ. Y. Fauntleroy and Co., 1312 Pere Marquette Bldg., New Orleans, La.

Metcalf, Lee S. (1943), with Ernst & Ernst, 1700 Boatmen’s Bank Bldg., St. Louis, Mo.

Metz, Albert G. Jr.* (1943), with John Heins & Co., 1421 Chestnut St., Philadelphia, Pa.

Metz, Nathan (1943), partner Michaelson & Metz, 1440 Broadway, New York, N. Y.

Meyer, Estelle (1942), with Herschel Silverstone, 25 Taylor St., San Francisco, Calif.

Meyer, Harvey G. (1943), head, department of accounting, University of Tennessee, Knoxville, Tenn.

Meyers, Harold A.* (1943), field auditor, (.Chicago Ordnance District), War Department, 38 S. Dearborn St., Chicago, Ill.

Michaelson, Henry (1943), partner, Michaelson & Metz, 1440 Broadway, New York, N. Y.

Michel, Clifford A.* (1942), assistant to controller, Chandler-Evans Corporation, South Meriden, Conn.

Michelmore, William Thomas* (1942), with Arthur Young & Co., 1 Cedar. St., New York, N. Y.

Miles, Norman R. (1943), with Peat, Marwick, Mitchell & Co., 70 Pine St., New York, N. Y.

Miller, Christopher H.* (1943), with Army ofthe United States

Miller, Eugene R.* (1943), with Barrow, Wade, Guthrie & Co., 120 Broadway, New York, N. Y.

Miller, Lawrence C. (1942), partner, Shannon & Byers, 100 First Avenue Bldg., Rochester, Minn.

Miller, Luther T., Jr.* (1943), L. T. Miller, Jr., 1209 Fair Bldg., Fort Worth 2, Texas


Miller, Lt. Manuel E. (1943), with Army of the United States

Miller, Thomas A. (1942), Thomas A. Miller, 233 Sansome St., San Francisco, Calif.

Miller, W. Leslie (1943), with Ernst & Ernst, 1700 Boatmen’s Bank Bldg., St. Louis, Mo.

Minshull, Thomas R. (1942), partner, Lawrence Scudder & Co., 501 Hackley Union Bldg., Muskegon, Mich.

Mitchell, Walter A. (1943), Walter A. Mitchell, 740 South Broadway, Los Angeles, Calif.

Moffatt, Oakley C.* (1942), Oakley C. Moffatt, 2007 Central Ave., Detroit, Mich.

Montgomery, Donald* (1942), field auditor, Tennessee Valley Authority, 101 Old Post Office Bldg., Knoxville, Tenn.

Moore, Ensign S. D.* (1943), with United States Naval Reserve

Moore, Lt. Vincent E.* (1942), with United States Naval Reserve

Moore, Walter F.* (1943), with Securities and Exchange Commission, 18th and Locust Sts., Philadelphia 3, Pa.

Moran, Edward F. (1943), with Army of the United States

Moran, William D. (1943), with Scovell, Wellington & Company, 110 State St., Boston, Mass.

Morgan, Albert Neuble* (1942), with M. O. Carter, 890 Shrine Bldg., Memphis 1, Tenn.

Morgan, David W.* (1942), with R. G. LeTourneau, Inc., 220 Grant St., Peoria, Ill.

Morris, Robert F.* (1943), with Los AngelesShipbuilding and Drydock Corp., San Pedro, Calif.

Morrison, William J., Jr.* (1943), with Price, Waterhouse & Co., 1946 Penobscot Bldg., Detroit, Mich.

Morse, Lt. Edwin Hovey* (1942), with Army of the United States

Morse, Harold B. (1943), partner, Morse & Nisei, 40 Broad St., Boston, Mass.

Mothershead, B. S. (1943), partner, Mothershead and Simpson, Rio Grand Bldg., Harlingen, Texas

Muldowney, James Xavier (1943), partner, Muldowney & Company, 70 Wall St., New York 5, N. Y.

Mullen, Edward P.* (1943), Edward P. Mullen, 205 W. Tabor Road, Philadelphia 20, Pa.

Muller, Frederick A.* (1943), with Standard Oil Company of New Jersey, 30 Rockefeller Plaza, New York, N. Y.

Mulvihill, Leo C. (1943), with Snyder, Ellinger & Davies, Farmers Bank Bldg., Pittsburgh, Pa.

Muns, Ralph E.* (1943), auditor, Reconstruction Finance Corp., 230 Oliver Bldg., Pittsburgh, Pa.

Murphy, Desmond Francis* (1943), examiner, Reconstruction Finance Corporation, Washington, 2, D. C.

Myers, Samuel M. (1943), with Ernst & Ernst, 1356 Union Commerce Bldg., Cleveland, Ohio

Neely, Fred T. (1942), Fred T. Neely, Bank of Commerce Bldg., Greenwood, Miss.

Nelson, L. A. (1943), partner, C. L. Hillmer Company, 516 Omaha National Bank Bldg., Omaha, Nebr.

Nelson, Vernon (1943), partner, Fox, Morgan & Rossdutcher, 207 Fourth National Bank Bldg., Wichita, Kan.

Neumann, William* (1942), assistant comptroller, Triumph Explosives, Inc., P. O. Box 65, Elkton, Md.

Newell, Thomas C.* (1943), with Indera Mills Co., Winston-Salem, N. C.

Newman, Isadore W.* (1943), with Laventhol & Krekstein, 1528 Walnut St., Philadelphia, Pa.

Newport, Frederick R. (1942), partner, Milton H.Friedberg & Co., 211 State St., Bridgeport, Conn.

Newton, Francis C.* (1943), with Army of the United States

Nichols, Fred William (1943), F. W. Nichols, 710 Title Guarantee Bldg., Birmingham, Ala.

Nida, Russell S. (1943), Russell S. Nida, 930Penobscot Bldg., Detroit, Mich.

Niebuhr, Clarence F.* (1943), with J. A. Phillips Company, 2002 Second National Bank Bldg., Houston, Texas

Nielsen, Ottis A.* (1943), with Empire State Oil Co., Box 947, Thermopolis, Wyo.

Nimmons, Howard M.* (1943), treasurer, United National Corporation, 501 Exchange Bldg., Seattle 14, Wash.

Nizel, Manuel (1943), partner, Morse & Nisei 40 Broad St., Boston, Mass.

Nolte, Lt. George W.* (1943), with United States Naval Reserve

Noreen, Edouard E. (1942), E. E. Noreen & Co., 2200 Rand Tower, Minneapolis, Minn.

Norwood, Robert C., Jr.* (1942), with Petroleum Administration for War, Washington, D. C.

Nowak, George J. (1942), with Kircaldie, Randall & McNab, 26 Elm St., New Haven, Conn.

Nusbaum, Ben A. (1943), Ben A. Nusbaum, 12 E. 41st St., New York 17, N. Y.

O’Brien, John L.* (1943), John L. O'Brien, 1426 Joseph Vance Bldg., Seattle, Wash.

O’Connell, Walter F.* (1943), partner, A. M. Pullen & Co., 203 Southeastern Bldg., Greensboro, N. C.

O’Connor, James Francis (1942), partner, J. William Hope & Co., 886 Main St., Bridgeport, Conn.

O’Connor, Lawrence, Jr.* (1943), with Haskins & Sells, 607 Petroleum Bldg., Houston, Texas

Oehlers, Eugene V. (1943), with Scovell, Wellington & Co., 293 Bridge St., Springfield, Mass.

Oehmann, Lt. Paul B.* (1943), with United States Naval Reserve

Oettinger, Major Joseph S. (1943), with Army of the United States

Olajos, John, Jr.* (1943), with Harvey, Fuller & Co., 70 Pine St., New York 5, N. Y.

Olofson, C. Walter (1943), partner, Boyd, Olofson & Straight, 506 Miller Bldg., Yakima, Wash.

Olsen, Harry M. (1943), partner, Post & Olsen, 68 Hudson St., Hoboken, N. J.

Olsen, John R.* (1942), with Deloitte, Plender, Griffiths & Co., 327 S. LaSalle St., Chicago, Ill.

Olson, Donovan M.* (1943), controller, LaCrosse Rubber Mills Co., P. O. Box 852, La Crosse, Wis.

O’Neill, John Diehl* (1943), supervisor of costs, Pangborn Corporation, Hagerstown, Md.

Oosterhoudt, O. J. (1942), O. J. Oosterhoudt, 323 Barnett National Bank Bldg., Jacksonville, Fla.

Opferkuch, Robert E.* (1942), with Standard Oil Co. of Louisiana, Baton Rouge, La.

Oppenheim, Theodore H. (1942), Theodore H. Oppenheim, 10 S. LaSalle St.? Chicago, Ill.

Orvis, Hanford R.* (1943), with King and King, 116 S. Michigan St., South Bend, Ind.

Osoff, Meyer (1943), partner, Shechet and Osoff, 505 Fifth Ave., New York, N. Y.

O’Sullivan, Martha L. (1943), with C. C. Gabrielson, 412 Pershing Square Bldg., Los Angeles, Calif.

O’Toole, John J. (1943), with Arthur Andersen & Co., 120 S. LaSalle St., Chicago, Ill.

Pacheco, Rafael Cordero* (1943), Pacheco & Alvarado, 17 Munoz Rivera St., Caguas, P. R.

Page, Alexander T.* (1943), with Campbell Taggart Associated Bakeries, Inc., 6211 Lemmon Ave., Dallas, Texas

Paris, Nathan* (1942), with United States Army Air Forces, General Electric Company, River Works Bldg., 45-3, West Lynn, Mass.

Park, James C., Jr. (1942), with Price, Waterhouse & Co., 530 W. 6th St., Los Angeles, Calif.

Parker, William F.* (1942), with O. J. Bernstein, 1108-16th St., N. W., Washington, D. C.

Parkinson, Morris Everett (1943), with Arthur Andersen & Co., 67 Wall St., New York, N. Y.

Parks, Royal G. (1943), with Arthur Andersen & Co., 2646 Penobscot Bldg., Detroit, Mich.

Parrish, Kermit B.* (1943), partner, Parrish & Hamaker, 415 Board of Trade Bldg., Indianapolis. Ind.

Parsonage, Noble C. (1943), with Price, Water- house & Co., 1221 Locust St., St. Louis, Mo.

Patrick, Martha M.* (1943), secretary, Cumberland Oil Company, Inc., 106 Shelby Ave., Nashville, Tenn.

Patrick, R. C. (1943), R. C. Patrick, 619 Foresters Bldg., Mason City, Iowa

Patterson, Lt. Arthur W., III (1942), with United States Naval Reserve

Payne, Walter F. (1942), partner, T. Coleman Andrews & Co., 915 American Bldg., Richmond, Va.

Peck, Charles B. (1943), with Lybrand, Ross Bros. & Montgomery, 90 Broad St., New York 4,N. Y.

Pedelahore, J. Earl* (1943), with Sidney S. Bourgeois & Company, 406 Hibernia Bldg., New Orleans, La.

Alphabetical List 43Pederson, Ralph W. (1943), 1821 Ross St., Sioux

City 17, IowaPennington, Joseph, II (1943), with John F.

Prinzing, 886 Main St., Bridgeport, Conn.Pennington, Weldon, J.* (1942), 500 Widener

Bldg., Philadelphia, Pa.Perkins, Reimer Arthur* (1943), with Ben Hur

Mfg. Co., 634 E. Keefe Ave., Milwaukee 2, Wis.Perry, Arthur L.* (1943), with Hercules Powder

Company, Delaware Trust Bldg., Wilmington, Del.

Peters, Walter W. (1942), with Ernst & Ernst, 3912 Carew Tower, Cincinnati, Ohio

Peterson, Carl A. (1943), partner, Harold L. Scott & Co., 500 Dexter-Horton Bldg., Seattle 4, Wash.

Peterson, Elmer V.* (1942), Elmer V. Peterson, Citizen’s State Bank Bldg., Brainerd, Minn.

Peterson, J. Roland* (1943), J. Roland Peterson, 178 S. Third St., Hamilton, Mont.

Peterson, Lawrence T. (1943), Lawrence T. Peterson, 10517 W. Jefferson Ave., River Rouge, Mich.

Petralia, Thomas J. (1943), with Arthur Andersen & Co., 67 Wall St., New York, N. Y.

Phillips, B. George* (1943), comptroller, Grey Advertising Agency, Inc., 166 W. 32nd St., New York, N. Y.

Pickard, Capt. Darwin R. (1943), with Army of the United States

Pickens, Kenneth Earl* (1942), with Army of the United States

Pierce, Aldon Louis (1942), with O. J. Neff & Co., 406 Kaufman Bldg., Wichita, Kan.

Pike, M. Fred (1942), M. Fred Pike, 4620 Devonshire Road, Detroit, Mich.

Pine, Richard K.* (1943), with Stewart, Watts & Bollong, 50 State St., Boston, Mass.

Pines, J. Arnold* (1943), with Securities and Exchange Commission, 18th and Locust Sts., Philadelphia, Pa.

Pinter, Lt. Alexander, Jr.* (1943), with Army of the United States

Pitt, James F.* (1943), James F. Pitt, 1010Foshay Tower, Minneapolis 2, Minn.

Plate, Charles H. (1943), with Glenn Ingram & Company, 231 S. LaSalle St., Chicago, Ill.

Post, Herbert E. (1942), partner, Post, Lockhart & Tate, 817 Rust Bldg., Tacoma, Wash.

Post, Leonard (1943), partner, Post & Olsen, 68 Hudson St., Hoboken, N. J.

Potts, Ivan R.* (1943), with Lybrand, Ross Bros. and Montgomery, 555 Skinner Bldg., Seattle, Wash.

Powers, Capt. Earl P.* (1943), with Army of the United States

Pressler, Stanley A.* (1943), partner, Kerkling & Company, Bloomington, Ind.

Price, John O’Connell (1943), John O’Connell Price, 320 N. 4th St., St. Louis, Mo.

Quinlan, Thomas J. (1943), partner, Wilson & Quinlan, 2300 Lincoln Liberty Bldg., Philadelphia, Pa.

Raichle, Ensign Leonard W.* (1943), with United States Naval Reserve

Randall, Edmund A. (1943), partner, Herman A. Miller & Co., 31 Exchange St., Rochester 4,N. Y.

Reader, William R. (1943), partner, Knust, Everett & Cambria, 15 Lewis St., Hartford, Conn.

Redfield, Samuel D.* (1943), with United Gas Pipe Line Company, United Gas Bldg., Shreveport, La.

Redfield, F. C.* (1943), assistant treasurer, Pratt & Whitney Aircraft Corporation of Missouri, Kansas City, Mo.

Reed, Glenn A. (1943), with Reynolds, Bone, Griesbeck & Hinderer, 607 Union Planters Bank Bldg., Memphis, Tenn.

Reitz, Arnold B.* (1943), with Peat, Marwick, Mitchell & Co., 607 Dexter Horton Bldg., Seattle, Wash.

Rendall, Leroy B.* (1942), with Peat, Marwick, Mitchell & Co., 615 Central Bldg., Worcester, Mass.

Renstrom, Theodore A.* (1942), with Bauer & Black, 2500 S. Dearborn St., Chicago, Ill.

Ress, Warren L.* (1943), with Army of the United States

Riccio, Leonard D. (1942), Leonard D. Riccio, 317 Amoskeag Bank Bldg., Manchester, N. H.

Rich, John E.* (1943), John E. Rich, 9 Capitol St., Concord, N. H.

Ricketts, Lt. John P. (1943), with United States

Riley, William J.* (1942), with Price, Waterhouse & Co., 1946 Penobscot Bldg., Detroit, Mich.

Ritz, Allen C.* (1943), comptroller, RollwayBearing Company, Inc., 541 Seymour St., Syracuse, N. Y.

Roane, Capt. Russell* (1943), with Army of the United States

Roberts, Harry Kay* (1942), with Crown, Zellerbach Corp., 343 Sansome St., San Francisco, Calif.

Robinson, George W.* (1943), with Price, Water- house & Co., 1639 Gulf Bldg., Pittsburgh, Pa.

Rock, Walter H. (1943), with Reynolds Metals Co.,Richmond, Va.

Rocklin, Joseph* (1943), with Army of the United States

Roesler, Max A.* (1943), assistant comptroller, General Cable Corporation, 4121 N. Kingshighway Blvd., St. Louis, Mo.

Rogers, William R.* (1943), partner, Walker, Rogers & Company, 405 Dickson Bldg., Norfolk, Va.

Roller, Sidney C. (1943), with M. M. Epstein & Co., 42 Asylum St., Hartford, Conn.

Ronald, James Q.* (1943), comptroller, McKale’s, Inc., 815 Seaboard Bldg., Seattle, Wash.

Rooker, Lt. William E., Jr. (1942), with United States Naval Reserve

Roop, Norman E.* (1943), with Navy Department Bureau of Supplies & Accounts, Cost Inspection Division, Philadelphia, Pa.

Rosberg, Holger John, Jr. (1943), with Ashman, Reedy & Co., 105 S. LaSalle St., Chicago, Ill.

Rosenblum, Herman* (1943), chief auditor, R. H.Macy & Co., Herald Sq., New York, N. Y.

Rossdutcher, Charles W. (1943), partner, Fox, Morgan & Rossdutcher, 207 Fourth National Bank Bldg., Wichita, Kan.

Rotfort, Nathan (1943), Nathan Rotfort & Company, 89 State St., Boston, Mass.

Roth, Theodore H.* (1943), with War Department, Philadelphia Ordnance District, 150 S. Broad St., Philadelphia, Pa.

Rowe, Harold W.* (1943), with The Falk Corp., 3001 W. Canal St., Milwaukee 8, Wis.

Rowley, Henry W. (1943), partner, Jackson and Zaenglein, 31 Exchange St., Rochester, N. Y.

Royer, William Frederick (1942), with Haskins & Sells, 1 E. 44th St., New York 17, N. Y.

Royston, W. D. (1943), W. D. Royston, 314 First National Bank Bldg., Houston, Texas

Rubel, Ira W. (1943), partner, Ira Rubel & Company, 221 N. LaSalle St., Chicago, Ill.

Rubenstein, Harry (1943), Harry Rubenstein, 313 State St., Perth Amboy, N. J.

Rush, Ensign Bert H.* (1942), with United States Naval Reserve

Rush, Walter K., Jr.* (1943), with Whitcomb, Buell, Stratford & Co., 1040 Pacific Bldg., Portland, Ore.

Russoniello, Thomas G. (1943), Thomas G. Russoniello, 921 Bergen Ave., Jersey City, N. J.

Rutenbeck, Lawrence Keith* (1942), with Ernst & Ernst, 231 S. LaSalle St., Chicago, Ill.

Ryan, James P. (1943), with George Rossetter & Co., First National Bank Bldg., Chicago, Ill.

Ryan, Stephen G. (1943), 605 Martense Ave., Teaneck, N. J.

Rychlik, Frank J. (1943), 311 Somerset Ave.. Taunton, Mass.

Sadler, Alton G.* (1942), auditor, Dallas Chemical Warfare Service, United States Army, Atlanta, Ga.

Sale, Robert F. (1943), with L. A. Atz Company, 2 W. 45th St., New York 19, N. Y.

Samick, Albert* (1943), with Hyman Kaplan & Company, 18 Tremont St., Boston, Mass.

Sampson, Thomas R. (1943), with LeMaster & Daniels, 412 Symons Bldg., Spokane, Wash.

Samuelson, Martin A.* (1943), with controller’s office, Consolidated Vultee Aircraft Corporation, San Diego, Calif.

Sandberg, E. L.* (1943), assistant general auditor, Tennessee Valley Authority, Old Post Office, Knoxville, Tenn.

Sandhagen, Harry K.* (1942), with Army of the United States


Sarazan, Louis R.* (1943), secretary and controller, The Fair Department Store, Fort Worth, Texas

Schafer, Stephen Edward* (1942), with Price, Waterhouse & Co., 1946 Penobscot Bldg., Detroit, Mich.

Scheer, Elmer J. (1943), partner, David Himmelblau & Co., 110 S. Dearborn St., Chicago, 111.

Scheller, Harold H.* (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis, Mo.

Schenck, Willard J. (1943), Willard J. Schenck, First National Bank Bldg., Appleton, Wis.

Schiller, Jacob H. (1943), Jacob H. Schiller, 1440 Broadway, New York, N. Y.

Schlesinger, Harold S.* (1943), Harold Stanley Schlesinger, 4202, 570 Lexington Ave., New York, N. Y.

Schlippert, Robert F.* (1943), with Mack & Company, Equitable Bldg., Wilmington, Del.

Schlosser, Phillip (1943), with Army of the United States

Schmitz, Lt. Paul L. (1943), with United States Naval Reserve

Schnackel, Charles (1943), Charles Schnackel, 717 Fidelity Bldg., Cleveland, Ohio

Schneider, Lt. Harry (1943), with United States Naval Reserve

Scholl, Raymond F. (1942), with Ernst & Ernst, 1356 Union Commerce Bldg., Cleveland, Ohio

Schott, Louis F. (1943), partner, L. H. Willig & Co., 1436 Union Trust Bldg., Cincinnati, Ohio

Schuessler, L. Ray (1942), partner, L. RaySchuessler & Company, 913 Title Guaranty Bldg., St. Louis, Mo.

Schulman, Jacob (1943), with Army of the United States

Schultz, Albert L. (1942), with Army of the United States

Schultz, Richard D.* (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis 3, Mo.

Schwartz, Forrest D.* (1943), with United States Naval Reserve

Schwartz, Frederick A. (1943), with Army of the United States

Schwarz, George W.* (1943), controller, Wyandotte Chemical Corporation, Wyandotte, Mich.

Schweitzer, Bernard (1943), with Leonard Troub& Co., 750 Main St., Hartford, Conn.

Schweitzer, Joseph H.* (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis, Mo.

Schwerin, E. Marx (1942), with Hare, Schenck & Co., 1528 Walnut St., Philadelphia, Pa.

Scott, D. Angus (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis 3, Mo.

Scott, Francis Darrell* (1942), treasurer, Foley Manufacturing Company, 9 N. E. Main St., Minneapolis, Minn.

Scott, George* (1942), George Scott, County National Bank Bldg., Clearfield, Pa.

Seabrook, George T. (1943), with Ernst & Ernst, Union Commerce Bldg., Cleveland, Ohio

Seass, Arthur R.* (1943), controller, Western Rust-Proof. Co., 2137, 43 Walnut St., Chicago, Ill.

Shatley, Cody W.* (1943), comptroller, Rainier National Park Co., 629 Provident Bldg., Tacoma, Wash.

Shepack, Lawrence F.* (1943), with Price, Waterhouse & Co., 1221 Locust St., St. Louis 3, Mo.

Shepherd, George W., Jr.* (1942), with Peat,Marwick, Mitchell & Co., 1 Federal St., Boston, Mass.

Sherman, Maurice C.* (1943), with Arthur Young & Co., 1 Cedar St., New York 5, N. Y.

Sherwood, Robert M. (1943), with Lybrand, Ross Bros. & Montgomery, 2912 Book Bldg., Detroit 26, Mich.

Shevlin, John J. (1943), with Barrow, Wade, Guthrie & Co., 2616 Girard Trust Bldg., Philadelphia, Pa.

Shilladey, Louis W. (1943), with Arthur Young & Co., 1 N. LaSalle St., Chicago, Ill.

Shindler, Morris (1942), with Arthur Young & Co., 1 Cedar St., New York, N. Y.

Shivers, Edward A.* (1943), with Army of the United States

Shriver, John E. (1943), John E. Shriver, 404 Ingalls Bldg., Cincinnati 2, Ohio

Silzer, George C., Jr.* (1943), partner, Ira N. Frisbee & Co., 303 Bank of America Bldg., Beverly Hills, Calif.

Sim, Andrew (1943), partner, Donlin, Rempert & Co., 100 W. Monroe St., Chicago, Ill.

Simons, Walter J. (1942), with Chrysler Corporation, Highland Park, Mich.

Singer, Bernard E. (1942), Bernard E. Singer, 1450 Broadway, New York, N. Y.

Sisk, John Kelly (1943), partner, O’Neall & Sisk, 410 News Bldg., Greenville, S. C.

Smiley, Dallas C.* (1943), assistant treasurer, Raymond Manufacturing Co., 226 S. Center St., Corry, Pa.

Smiley, J. Douglas (1943), with Root & Company, 316 Marine Bank Bldg., Erie, Pa.

Smith, Elon E. C. (1943), Elon E. C. Smith, 604 Kirby Bldg., Houston, Texas

Smith, George R. (1942), partner, Frazer and Torbet, 230 Park Avenue., New York, N. Y.

Smith, John J.* (1943), John J. Smith, 801 National Bank Bldg., Jackson, Mich.

Smith, Kenneth C.* (1943), with Whitfield, Stratford & Co., 1045 Pacific Bldg., Portland, Ore.

Smith, Ensign W. Lloyd G.* (1942), with UnitedStates Naval Reserve

Smith, Richard H. (1942), with Price, Water- house & Co., 56 Pine St., New York, N. Y.

Smith, Stanley Williams* (1943), with Peat, Marwick, Mitchell & Co., 1550 Russ Bldg., San Francisco, Calif.

Smoot, Clayborne W. (1943), partner, Campbell- Rose & Company, 419 Uhler-Phillips Bldg.,

Marion, OhioSnell, Arthur J.* (1943), with United States

Naval ReserveSnyder, J. I. (1943), J. I. Snyder, 42 Fairmont

Ave., Kingston, N. Y.Soderblom, Conrad (1943), partner, Seward &

Monde, 205 Church St., New Haven, Conn.Soha, Ensign John W.* (1942), with United

States Naval ReserveSohmer, Bernard (1942), with Touche, Niven &

Co., 80 Maiden Lane, New York, N. Y.Sohn, Maurice I. (1943), Maurice I. Sohn, 295

Madison Ave., New York 17, N. Y.Somers, Frank R. (1943), Frank R. Somers &

Company, 1224 U. B. Bldg., Dayton, OhioSooy, Richard R. (1943), with Griffith and Com

pany, 1401 Girard Trust Co. Bldg., Philadelphia, Pa.

Sotel, George T. (1943), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Sparks, Paul W. (1943), with Ernst & Ernst, 1777 Boatmen’s Bank Bldg., St. Louis, Mo.

Sparks, Sidney A, (1943), partner, Benson, Powell & Sparks, Alice Bank & Trust Bldg., Alice, Texas

Spencer, Masten* (1942), auditor, Yuba Manufacturing Co., Benicia, Calif.

Spiegel, Herman A. (1940), Herman A. Spiegel, 152 W. 42nd St., New York, N. Y.

Sporrer, Michael J. (1943), partner, Arthur Andersen & Co., 120 S. LaSalle St., Chicago, Ill.

Spriggs, C. Richard* (1943), with Army of the United States

Stacey, Lt. George E. (1942), with United States Naval Reserve

Stack, Vincent R. (1943), with Barrow, Wade, Guthrie & Co., Girard Trust Bldg., Philadelphia, Pa.

Stafford, Dell B. (1943), with Ernst & Ernst, 1700 Boatmen’s Bank Bldg., St. Louis, Mo.

Stallings, Oliver C. (1943), partner, The Harmon Audit Company, 320 Security Bldg., Phoenix, Ariz.

Starr, Alexander S. (1942), Alexander S. Starr, 11 Commerce St., Newark, N. J.

Steers, Capt. Philip L., Jr.* (1942), with Army of the United States

Steidle, W. E. (1943), with Peat, Marwick, Mitchell & Co., 70 Pine St., New York, N. Y.

Steinberg, Israel K. (1943), partner, I. K. Steinberg and Son, 112 S. 16th St., Philadelphia, Pa.

Steinberg, Sidney (1943), partner I. K. Steinberg and Son, 112 S. 16th St., Philadelphia, Pa.

Steinman, Louis E. (1943), with Altschuler, Mel- voin and Glasser, 110 S. Dearborn St., Chicago 3, Ill.

Steinmeier, Frederick L.* (1943), auditor, International Machine Tool Corp., Elkhart, Ind.

Stern, Henry L. (1943), Henry L. Stern, 1024 Main St., Bridgeport, Conn.

Stern, Lt. Herman (1943), with Army of the United States

Stern, Joseph (1943), Joseph Stern, 217 Broadway, New York, N. Y.


Stevens, Edgar L. (1942), with Ed. J. de Verges, 720 Whitney Bldg., New Orleans, La.

Stevenson, Beverly P.* (1942), treasurer and assistant secretary, The Middle West Corporation, P. O. Box 1631, Wilmington 99, Del.

Stewart, Flynn Wheeler* (1943), assistant treasurer and controller, White's Auto Stores, P. O. Box 2070, Wichita Falls, Texas

Stewart, Merle J.* (1943), Merle J. Stewart, 508 Petroleum Bldg., Big Spring, Texas

Stockton, Wm. T.* (1943), with Boeing Aircraft Company, 7755 E. Marginal Way, Seattle, Wash.

Stone, Leslie Milton (1943), with Arthur Young & Co., 1601 National Bank of Tulsa Bldg., Tulsa, Okla.

Stotsenberg, Edward G.* (1943), with Lybrand Ross Bros. & Montgomery, 555 Skinner Bldg., Seattle, Wash.

Stout, Henry Lee* (1943), with Community Public Service Company, 1406 Electric Bldg., Fort Worth, Texas

Stowe, W. P.* (1942), with The Goss Printing Press Company, 1535 S. Paulina St., Chicago 8, Ill.

Strothman, Walter R.* (1943), with Army of the United States

Stuckgold, Samuel M. (1942), Samuel M. Stuckgold, 220 Fifth Ave., New York, N. Y.

Stueve, William F. (1943), with Wideman, Madden & Co., 1600 Toledo Trust Bldg., Toledo, Ohio

Stull, William J.* (1942), with Army of the United States

Sturla, Cornelius A., Jr.* (1943), with Hunter & Weldon, 165 Broadway, New York, N. Y.

Sullivan, Norbert P.* (1943), with Lybrand, Ross Bros. & Montgomery, 231 S. LaSalle St. Chicago 4, Ill.

Sunstrum, William A. (1943), with Arthur Andersen & Co., 2646 Penobscot Bldg., Detroit, Mich.

Swanson, Norman E.* (1942), partner, Sawtell, Goldrainer & Company, 1305 Terminal Sales Bldg., Portland, Ore.

Swanson, Wesley S.* (1943), Wesley S. Swanson, 329 Wellman Bldg., Jamestown, N. Y.

Swarztrauber, Archie Douglas (1943), with Paul Pettengill & Co., 1 N. LaSalle St., Chicago, Ill.

Swift, Morton F. (1942), Morton F. Swift, 160 N. LaSalle St., Chicago 1, Ill.

Sylvester, Roland L.* (1943), with Army of the United States

Talkington, Ensign John T.* (1942), with United States Naval Reserve

Tangney, Charles L.* (1943), with O. M. Cordle, 211 Consolidated Royalty Bldg., Casper, Wyo.

Tannahill, James E.* (1943), with McLaren,Goode & Co., 444 California St., San Francisco 4,Calif.

Tansill, Lt. Comdr. Xavier Bender* (1943), with United States Naval Reserve

Tatgenhorst, E. C. (1943), with Haskins & Sells, Kentucky Home Life Bldg., Louisville, Ky.

Tausch, Peter (1943), with Price, Waterhouse & Co., 33 No. LaSalle St., Chicago, Ill.

Taylor, Arthur Rodney* (1943), with Ernst & Ernst, 1208 Northern Life Tower, Seattle, Wash.

Taylor, Jerome H.* (1943), with Army of the United States

Taylor, John Beeson* (1942), with Price, Water- house & Co., 1410 American Bank Bldg., Portland, Ore.

Taylor, Orley Robert* (1942), treasurer and comptroller, St. Paul Foundry Co., 500 Como Avenue, West, St. Paul, Minn.

Taylor, William Walter* (1943), William W. Taylor, c/o Knapp College, 114 S. 10, Tacoma, Wash.

Terry, Peter S.* (1943), partner, Louis L. Still & Co., 225 Broadway, New York, N. Y.

Thayer, Charles E.* (1943), assistant secretary and assistant treasurer, Ohio Forge and Machine Corporation, Cleveland, Ohio

.Thiel, Charles H. (1943), with William Arnold & Co., 105 W. Adams St., Chicago, Ill.

Thomas, Capt. James E.* (1943), with Army of the United States

Thompson, Rollo O.* (1943), with Aero Parts Manufacturing Co., Inc., Wichita, Kan.

Timmons, Pat. F.* (1943), with J. A. Phillips & Company, 2002 Second National Bldg., Houston, Texas

Titus, John L.* (1942), with Army of the United States

Toland, Hugh J. (1942), Hugh J. Toland, 200 Miles Bldg., Asheville, N. C.

Townsend, North I.* (1942), comptroller, Servel, Inc., Evansville, Ind.

Toye, Sumner B. (1943), partner, Hawkins & Toye, 75 Federal St., Boston, Mass.

Tracy, Murray L. (1943), Murray L. Tracy, Raymond Commerce Bldg., Newark 2, N. J.

Trahan, Anthony John (1942), partner, Barton, Pilie, Sere & Wermuth, 609 Carondelet Bldg., New Orleans, La.

Tramps, Lt. David E.* (1942), with Army of the United States

Traweek, Toby G.* (1943), with Frazer and Torbet, 524 McBirney Bldg., Tulsa, Okla.

Trout, John E. (1943), with Ernst & Ernst, 1356 Union Commerce Bldg., Cleveland, Ohio

Trueblood, Ensign Robert M.* (1942), withUnited States Naval Reserve

Tucker, Thomas N. (1943), Thomas N. Tucker, 503 National Bank of Commerce Bldg., San Antonio, Texas

Turbett, Lt. Frank S., Jr. (1943), with Army of the United States

Turchi, August J.* (1943), with Ray H. Lesher Co., 730 S. W. Salmon St., Portland, Ore.

Turk, Edward J. (1943), with Wolf and Company, 7 S. Dearborn St., Chicago, Ill.

Turner, J. Emerson (1943), I. E. Turner, Holley Bldg., Bellefontaine, Ohio

Turner, Thomas H. A. (1943), with Turner, Crook and Zebley, 1530 Chestnut St., Philadelphia, Pa.

Updike, John Carlton (1943), with Wolf and Company, 716 Petroleum Bldg., Oklahoma City, Okla.

Vanderjagt, Ellis L. (1943), partner, Pattison and Vanderjagt, 229 E. Wisconsin Ave., Milwaukee, Wis.

Vandyck, Edward B. (1943), with Pogson, Peloubet & Co., 25 Broadway, New York, N. Y.

Vaughan, Ensign Fred M.* (1942), with United States Naval Reserve

Vieweg, A. Stephan* (1943), A. Stephan Vieweg, East Falls Ave. and Granby St., Baltimore, Md.

Villhauer, Melvin H.* (1943), with Cincinnati Ordnance District, War Department, Big Four Bldg., Cincinnati, Ohio

Vivien, Rene E.* (1943), controller, Max Barnett Furniture Co., Inc., 600 Carondelet St., New Orleans, La.

Voglewede, Robert B. (1943), partner, George Rossetter & Co., 38 S. Dearborn St., Chicago, Ill.

Voigt, C. J. (1942), with Ernst & Ernst, 1356 Union Commerce Bldg., Cleveland, Ohio

Volovich, Andrew (1943), with Komlyn & Co., 1505 Law & Finance Bldg., Pittsburgh, Pa.

Von Harten, John H. (1943), John H. Von Harten, 1411 Fourth Avenue Bldg., Seattle, Wash.

Wackman, Lt. Kenneth B.* (1942), with United States Naval Reserve

Wade, Linwood F. (1943), with Richard F. Garland, 105 Preble St., Portland, Me.

Wagenbach, Ernest F. (1943), with Touche, Niven & Co., 80 Maiden Lane, New York, N. Y.

Waggoner, William C., Jr.* (1943), assistant factory controller, Sears, Roebuck & Co., 910 S. Homan Ave., Chicago, Ill.

Wald, Carl Edward* (1943), with Brewster Aeronautical Corporation, 35th St. and Northern Blvd., Long Island City, N. Y.

Walker, Lt. Frank Perry* (1942), with United States Naval Reserve

Walker, Lauren M.* (1943), with Army of the United States

Wallace, Ralph L. P.* (1942), partner, R. L. P. Wallace & Associates, 1328 Broadway, New York,N. Y.

Wallin, V. William (1943), with Ernst & Ernst, 735 N. Water St., Milwaukee, Wis.

Ward, Harry C. (1943), with Ernest W. Bell & Company, 25 Beaver St., New York, N. Y.

Ward, Joseph Anthony (1942), with Ernst & Ernst, 1407 First National Bank Bldg., Baltimore, Md.

Ward, Ensign Walter P.* (1943), with United States Naval Reserve

Warner, Robertson Y.* (1943), assistant budget director, American Cyanamid Co., 30 Rockefeller Plaza, New York, N. Y.


Warnick, Paul E.* (1942), partner, Mayhew-Brissman & Company, 406 Montgomery St., San Francisco, Calif.

Washburn, Earle L. (1942), research associate, Chambellan, Berger and Welti, 92 Liberty St., New York, N. Y.

Waterhouse, Lt. Joseph R.* (1943), with Untied States Naval Reserve

Watson, George K. (1943), partner, George K. Watson & Company, 123 S. Broad St., Philadelphia, Pa.

Watt, Ensign George C.* (1943), with Untied States Naval Reserve

Watt, John Wilson* (1943), with Army of the Untied States

Watts, Ensign Donald R.* (1943), with Untied States Naval Reserve

Weaver, Donald E.* (1943), with Price, Water- house & Co., Union Commerce Bldg., Cleveland, Ohio

Webb, Merlle Ernest (1943), M. E. Webb, 2330 Summer St., Dallas, Texas

Webster, David A. (1943), partner, Helvern & Webster, 300 Montgomery St., San Francisco, Calif.

Weinberg, Lt. Franklyn S.* (1942), with Army of the United States

Weinmann, Benjamin C.* (1943), with Army of the United States

Weisbard, George L. (1943), partner, M. M. Berman & Company, 1208 Grand Rapids National Bank Bldg., Grand Rapids 2, Mich.

Weiss, Eugene J.* (1943), Eugene J. Weiss, 41 N. E. First Ave., Miami, Fla.

Wells, Capt. Thompson M.* (1942), with Army of the United States

Welti, Rudolph J. (1943), partner, Chambellan, Berger & Welti, 92 Liberty St., New York, N. Y.

Wenzell, William W. (1943), partner, H. G. Mounteer & Company, 8100 E. Jefferson Ave., Detroit, Mich.

Werner, Louis (1942), with Baumann, Finney & Co., 208 S. LaSalle St., Chicago, Ill.

Wernicke, Paul H.* (1943), comptroller, Minneapolis Honeywell Regulator Co., 2747 Fourth Ave., S. Minneapolis, Minn.

Westheimer, Capt. Harold B. (1943), with Army of the United States

Wheeler, Harold M.* (1943), partner, Pollard & Wheeler, 1010 Rockford Trust Bldg., Rockford, Ill.

White, Clarence A.* (1943), with McCammon, Morris & Pickens, 1205 Fair Bldg., Fort Worth, Texas

Whitehead, William G. (1943), with Peat, Marwick, Mitchell & Co., 1710 Dime Bldg., Detroit, Mich.

Whitfield, Herbert O.* (1943), with Piepenbrink and Kron, Wilcox Bldg., Portland, Ore.

Whitney, William H.* (1943), assistant professor, Miami University, 218 N. Campus Ave., Oxford, Ohio

Whitt, J. Asa* (1943), with Leach, Calkins & Scott, State Planters Bank Bldg., Richmond, Va.

Whyte, William A. (1943), with Ernst & Ernst, 1407 First National Bank Bldg., Baltimore, Md.

Widerkehr, Abraham Andrew* (1942), with Army of the United States

Wiener, Robert A.* (1943), with Army of the United States

Wight, Fred C.* (1943), with Hines & Wilkerson, E-616 First National Bank Bldg., St. Paul, Minn.

Wilcox, Harold M., Jr. (1942), with A. E. Good & Co., 705 Olive St., St. Louis, Mo.

Wilkins, Charles M. (1943), Charles M. Wilkins, 904 Equitable Bldg., Denver, Colo.

Wilkinson, Charlie F. (1943), with Reynolds Metals Co., 810 E. Franklin St., Richmond, Va.

Wilkinson, Theodore L.* (1943), with Price,Waterhouse & Co., 56 Pine St., New York, N. Y.

Willard, Robert A.* (1943), with George Ros- setter & Co., 1730 First National Bank Bldg., Chicago, Ill.

Willenbecher, John G. (1943), partner, Willenbecher, Hanks & Co., Allentown National Bank Bldg., Allentown, Pa.

Williams, Albert L.* (1943), comptroller, International Business Machines Corporation, 590 Madison Ave., New York, N. Y.

Williams, John M.* (1943), with E. I. duPont de Nemours & Company, Wilmington, Del.

Willing, James B. (1943), with Patterson, Teele & Dennis, 1 Federal St., Boston, Mass.

Wilson, Ermis C.* (1943), with Navy Dept.,Supervisory Cost Inspector’s Office, 634 Maison Blanche Bldg., New Orleans, La.

Wilson, Kenneth M.* (1943), with Lunsford, Barnes & Company, 21 W. 10th St., Kansas City, Mo.

Wilson, Lorin H.* (1943), with White & Currie, 1120 White Bldg., Seattle, Wash.

Wilson, Walter C.* (1943), with Mathieson,Aitken & Company, 1818 Packard Building, Philadelphia, Pa.

Wimmer, George C. (1943), George. C. Wimmer, 826 Guardian Bldg., Cleveland, Ohio

Winer, Meyer (1942), Meyer Winer, Volunteer Bldg., Chattanooga, Tenn.

Winslow, Ensign Robert L., Jr.* (1943), with United States Naval Reserve

Winters, Henry Joseph, Jr.* (1942), with Barton, Pilié, Sere & Wermuth, 609 Carondelet Bldg., New Orleans, La.

Woessner, J. Frederick* (1943), with Carnegie- Illinois Steel Corporation, 1230 Frick Bldg., Pittsburgh, Pa.

Wolkstein, Harry W.* (1943), Harry W. Wolkstein, 60 Park Place, Newark, N. J.

Wood, George G.* (1943), with Charles F. Pattison, 229 E. Wisconsin Ave., Milwaukee, Wis.

Wood, Ensign John F.* (1943), with United States Naval Reserve

Wood, Thomas St. John (1943), partner, Aaron, Davis & Wood, 111 Sutter St., San Francisco, Calif.

Woodford, Harry S. (1943), Harry S. Woodford, 15116 Clifton Blvd., Lakewood, Ohio

Woodward, Frederick H.* (1942), auditor, The O. S. Stapley Co., P. O. Box 960, Phoenix, Ariz.

Woodward, Lester A. (1943), with Arthur Andersen & Co., 2646 Penobscot Bldg., Detroit 26, Mich.

Woodward, Ensign Merwin Gordon* (1943), with United States Naval Reserve

Wooten, John T.* (1943), with United States Navy Department, 1215 St. Andrew St., New Orleans, La.

Worcester, Francis L. (1942), partner, F. L. Worcester & Company, 502 Mutual Bldg., Richmond, Va.

Worcester, Howard E.* (1943), with Hansen, Brodie & Company, 528 Dwight Bldg., Kansas City, Mo.

Wortzel, Samuel J. (1943), partner, Samuel J. Wortzel & Co., 9 Clinton St., Newark, N. J.

Wright, Verne Hayes (1942), partner, Wright & Frost, 756 S. Broadway, Los Angeles, Calif.

Yaverbaum, Irving (1942), Irving Yaverbaum, 405 Dauphin Bldg., Harrisburg, Pa.

Yotter, Richard K. (1943), with Ernst & Ernst, 604 Colonial Trust Bldg., Reading, Pa.

Young, George H. (1943), with Peat, Marwick, Mitchell & Co., 1500 Walnut St., Philadelphia, Pa.

Young, William W. (1943), with Harry B. Culley and Company, 1905 Clark Bldg., Pittsburgh, Pa.

Zeigler, Earl M.* (1942), with Army of the United States

Zelkin, Lawrence (1943), Lawrence Zelkin, 1450 Broadway, New York, N. Y.

Ziesemann, Lt. Raymond H.* (1942), with United States Naval Reserve

Zipser, Albert O. (1943), with Lybrand, Ross Bros. & Montgomery, 231 S. LaSalle St., Chicago, Ill.

Zucker, Bernard J. (1943), Bernard J. Zucker, 111 W. Main St., Waterbury, Conn.

Zuckerman, Benjamin (1943), partner, Katz, Zuckerman & Company, 50 Broad St., New York, N. Y.

CERTIFICATE OF INCORPORATIONOF

The Institute of Accountants in the United States of America

We, the undersigned, John E. Bates, Howard C. Beck and Joseph E. Sterrett, all of whom are persons of full age and citizens of the United States, and a majority of whom are citizens of the District of Columbia, desiring to associate ourselves for the purpose of forming a corporation under and by virtue of the provisions of subchapter 111, of chapter XVIII, of an act of congress entitled “An act to establish a code of law for the District of Columbia” approved March 3, 1901, and the acts amendatory thereof and supplemental thereto, do hereby certify, as follows:

First: The name or title by which such corporation shall be known in law is “The Institute of Accountants in the United States of America.”

Second: The term for which it is organized is perpetual.

Third: The particular business and objects of the corporation are: to unite the accountancy profession of the United States of America; to promote and maintain high professional and moral standards; to safeguard the interests of public accountants; to advance the science of accountancy; to develop and improve accountancy education; to provide for the examination of candidates for membership; and to encourage cordial intercourse among accountants practising in the United States of America.

Fourth: The number of its trustees, directors or managers for the first year of its existence is thirty-nine.

In witness whereof, we have made, signed and acknowledged the foregoing certificate this twenty-third day of May in the year one thousand nine hundred and sixteen.

(Signed) John E. Bates, Howard C. Beck, Joseph E. Sterrett.

City of Washington, ss:District of Columbia

I, Charles E. Riordan, a notary public, in

and for the District of Columbia, do hereby certify that John E. Bates, Howard C. Beck and Joseph E. Sterrett, being personally well known to me as the persons whose names are signed to the certificate of incorporation, hereto annexed, bearing date the 23rd day of May, 1916, personally appeared before me in said district, on said day and separately, severally and individually acknowledged the same before me, and that they severally signed the same for the purposes therein set forth.

Given under my hand and notarial seal this 23rd day of May, 1916.

(Signed) Charles E. Riordan,Notary Public.

Office of the Recorder of Deeds, District of Columbia.

NOTARIALSEAL

This is to certify that the foregoing is a true and verified copy of the certificate of incorporation of “The Institute of Accountants in the United States of America,” and of the whole of said certificate, as filed in this office the 23rd day of May, A. D. 1916.

In testimony whereof, I have hereunto set my hand and affixed the seal of this office this 23rd day of May, A. D. 1916.

(Signed) R. W. Dutton, Deputy and Acting Recorder of Deeds, D. C.

THE INSTITUTEOF ACCOUNTANTS IN THE

UNITED STATES OF AMERICACertificate of Change of Name

We the undersigned, W. Sanders Davies, president, and A. P. Richardson, secretary, respectively, of the Institute of Accountants in the United States of America, a corporation formed under and by virtue of the provisions of sub-chapter 111, of chapter XVIII, of an act of congress entitled “An act to establish a code of law for the District of Columbia,” approved March 3, 1901, and the acts amendatory thereof and supplemented thereto, do hereby certify,

47

48 Certificate of Incorporation

pursuant to the provisions of section 602 of said act, as follows:

First: That the written consents to the change of name of said corporation tp “The American Institute of Accountants” have been duly given by more than two-thirds of the members of its governing board, known as its “council,” to wit: by 32 members of said council, out of a total membership of thirty-nine.

Second: That attached hereto are the original written consents of said thirty-two members of said council.

Third: That the original name of said corporation was The Institute of Accountants in the United States of America, and the new name by virtue of such consents and of the filing of this certificate will be “The American Institute of Accountants.”

Fourth: That the term of corporate existence as specified in the original certificate of incorporation thereof, and as continued hereby, is perpetual.

In witness whereof, we have hereunto

subscribed our names this 16th day of January, 1917.

W. Sanders Davies, President. A. P. Richardson, Secretary.

State of New York, ss.:County of New York

I, W. C. Lawson, a notary public, in and for the county of New York, in the state of New York, do hereby certify that W. Sanders Davies and A. P. Richardson, being personally well known to me as the persons whose names are signed to the foregoing certificate bearing date the 16th day of January, 1917, personally appeared before me in said county on said day, and separately, severally and individually acknowledged the same before me, and that they severally signed the same for the purposes herein set forth.

Given under my hand and notarial seal this 16th day of January, 1917.

notarial W. C. Lawson,SEAL Notary Public.

Notary Public, Kings County with certificate filed in New York County 171.

Amendments 49

AMENDMENT TO BY-LAWS OF THE AMERICAN INSTITUTE OF ACCOUNTANTS

December 15, 1943

ARTICLE VTERMINATION OF MEMBERSHIP

Section 1. Resignations of members and associates may be offered in writing at any time and shall be effective on the date of acceptance. Action upon the resignation of a member or an associate in good standing shall be taken by the executive committee and, in the case of a member or an associate under charges, by the council.

Sec. 2. A member or an associate who fails to pay his annual dues or any subscription, assessment or other obligation to the Institute within five months after such debt has become due shall automatically cease to be a member or an associate of the Institute, unless in the opinion of the executive committee it is not in the best interests of the profession that his membership be terminated in this way.

Sec. 3. (a) A member or an associate who shall resign while in good standing may be reinstated by the executive committee, provided the person applying shall submit with his application for reinstatement a reinstatement fee of $5.

(b) The executive committee, in its discretion, may reinstate a member or an associate whose membership shall have been forfeited for non-payment of dues or other sums due by him to the Institute, provided the person applying shall submit with his application for reinstatement the amount of dues and assessments which would have been payable by him if he had not forfeited his membership, plus a reinstatement fee of $5, the total amount payable in any case not to exceed $30.

(c) No person shall be considered to have resigned while in good standing if at the time of his resignation he was in debt to the Institute for dues or other obligations. A member submitting his resignation after the beginning of the fiscal year, but before expiration of the time limit for payment of dues or other obligation, may attain good standing by paying dues prorated according to the portion of the fiscal year which has elapsed, provided obligations other than dues shall have been paid in full.

(d) A member or an associate who has resigned or forfeited his membership may not file a new application for admission but may apply for reinstatement under paragraphs (a) or (b) of this Section.

Sec. 4. A member or an associate renders himself liable to expulsion or suspension by the council sitting as a trial board if

(a) he refuses or neglects to give effect to any decision of the Institute or of the council, or

(b) he infringes any of these by-laws or any of the rules of professional conduct as approved by the council of the Institute, or

(c) he is declared by a court of competent jurisdiction to have committed any fraud, or

(d) he is held by the council to have been guilty of an act discreditable to the profession, or

(e) he is declared by any competent court to be insane or otherwise incompetent, or

(f) his certificate as a certified public accountant is revoked or withdrawn by the authority of any state or territory of the United States or of the District of Columbia, or

(g) his certificate as a certified public accountant shall have been revoked or withdrawn by the authority of any state or territory of the United States or of the District of Columbia and such revocation or withdrawal remains in effect.

Sec. 5. A member or an associate shall be expelled if the council sitting as a trial board finds by a majority vote of the members present and entitled to vote that he has been convicted of a felony or other crime or misdemeanor involving moral turpitude. If in such a case the conviction shall be reversed by a higher court, such member or associate may request reinstatement and such request shall be referred to the committee on professional ethics which, after investigating all related circumstances, shall report the matter to the council with the committee’s recommendation, whereupon the council sitting as a trial board may by a majority vote of the members present and entitled to vote reinstate said member or associate.

50 Amendments

AMENDMENT TO RULES OF PROFESSIONAL CONDUCT

December 27, 1943

(10) A member or an associate shall not advertise his professional attainments or services. The publication of what is technically known as a card is restricted to an announcement of the name, title (member of American Institute of Accountants, CPA, or other professional affiliation or designation), class of service, and address

of the person or firm, issued in connection with the announcement of change of address or personnel of firm, and shall not exceed two columns in width and three inches in depth if appearing in a newspaper, and not exceed one-quarter of a page if appearing in a magazine, directory, or similar publication.

Officers, council, and committees and admissions since 1942

Documents

Transcript of Officers, council, and committees and admissions since 1942